THE CONSTITUTION OF INDIA

WE, THE PEOPLE OF INDIA, having solemnly resolved to constitute India into a 1[SOVEREIGN SOCIALIST SECULAR DEMOCRATIC REPUBLIC] and to secure to all its citizens:

JUSTICE, social, economic and political;
LIBERTY of thought, expression, belief, faith and worship;
EQUALITY of status and of opportunity;
and to promote among them all
FRATERNITY assuring the dignity of the individual and the 2[unity and integrity of the Nation];
IN OUR CONSTITUENT ASSEMBLY this twentysixth day of November, 1949, do HEREBY ADOPT, ENACT AND GIVE TO OURSELVES THIS CONSTITUTION.

GST Sends Services Activity Plunging Most In 4 Years

Bengaluru: Activity in India’s predominant administration area contracted at the most keen rate in about four years in July after another assessment strategy sowed disarray and sent new requests into free fall, a study appeared on Thursday. Starting disarray on the national merchandise and ventures impose (GST) drove July’s Nikkei/IHS Markit composite Purchasing Managers’ Index, which measures both assembling and administrations movement, to sink to 46.0 – its least perusing since March 2009 – from June’s eight-month high of 52.7.

The PMI for India’s overwhelming administration industry dropped to a close to four-year low of 45.9 in July from 53.1. June’s perusing had been the most astounding since Prime Minister Narendra Modi restricted high-esteem cash notes in November.

The most recent review is the first run through in a half year where the administrations perusing was beneath the 50 check that isolates development from withdrawal.

“PMI information for July feature an inversion in fortunes crosswise over India, with the economy going into switch mode subsequent to seeing a get in development energy amid June,” said Pollyanna de Lima, primary financial analyst at IHS Markit.

“A large portion of the constriction was credited to the execution of the merchandise and enterprises impose (GST) and the perplexity it caused.”

Surging costs caused by the expense, actualized on July 1, scratched interest for administrations and pushed the sub-record on new business to 45.2 in July, its least in about four years, from 53.3 in June.

Correspondingly, perplexity among makers over the evaluating of their items after the GST was actualized dragged manufacturing plant action to its most minimal level in over nine years in July, a sister study appeared on Tuesday.

In spite of introductory GST interruptions, members in the overview stayed idealistic about development in administrations movement over the coming year, which helped the business desire sub-list to a 11-month high.

“Many will address how profound an effect the GST will have on the economy in the close and long haul, firms appear to be persuaded that prospects will light up as the new expense administration progresses toward becoming clearer,” said Ms de Lima.

The GST means to supplant different falling duties. The change should enable India to recover its position as the quickest developing real economy this year, market analysts surveyed by Reuters a month ago said.

On Wednesday, the Reserve Bank of India cut its approach rate by 25 premise focuses to 6.0 for each penny, which should help development.

A quick guide to India GST rates in 2017

The Goods and Services Tax (GST) has been one of the key things that has caught the attention of the market given its implications on earnings of companies. The government has kept a large number of items under 18% tax slab. The government categorised 1211 items under various tax slabs. Here is a low-down on the tax slab these items would attract:

Here is the complete updated list:

Gold and rough diamonds do not fall under the current rate slab ambit and will be taxed at 3% and 0.25% respectively.

No tax(0%) 

Goods
No tax will be imposed on items like Jute, fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom, and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, Cereal grains hulled, Palmyra jaggery, Salt – all types, Kajal, Children’s’ picture, drawing or colouring books, Human hair

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Services
Hotels and lodges with tariff below Rs 1,000, Grandfathering service has been exempted under GST. Rough precious and semi-precious stones will attract GST rate of 0.25 per cent.

5%
Goods
Items such as fish fillet, Apparel below Rs 1000, packaged food items, footwear below Rs 500, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats, Cashew nut, Cashew nut in shell, Raisin, Ice and snow, Bio gas, Insulin, Agarbatti, Kites, Postage or revenue stamps, stamp-post marks, first-day coversServices

Transport services (Railways, air transport), small restraurants will be under the 5% category because their main input is petroleum, which is outside GST ambit.

12%
Goods
Apparel above Rs 1000, frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhutia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, cellphones, Ketchup & Sauces, All diagnostic kits and reagents, Exercise books and note books, Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs, Spectacles, corrective, Playing cards, chess board, carom board and other board games, like ludo,

Services
State-run lotteries, Non-AC hotels, business class air ticket, fertilisers, Work Contracts will fall under 12 per cent GST tax slab

18%
Goods
Most items are under this tax slab which include footwear costing more than Rs 500, Trademarks, goodwill, software, Bidi Patta, Biscuits (All catogories), flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors, Kajal pencil sticks, Headgear and parts thereof, Aluminium foil, Weighing Machinery [other than electric or electronic weighing machinery], Printers [other than multifunction printers], Electrical Transformer, CCTV, Optical Fiber, Bamboo furniture, Swimming pools and padding pools, Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings.
Services
AC hotels that serve liquor, telecom services, IT services, branded garments and financial services will attract 18 per cent tax under GST, Room tariffs between Rs 2,500 and Rs 7,500, Restaurants inside five-star hotels28%
Goods
Bidis, chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with choclate, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, shavers, hair clippers, automobiles, motorcycles, aircraft for personal use, will attract 28 % tax – the highest under GST system.

Services
Private-run lotteries authorised by the states, hotels with room tariffs above Rs 7,500, 5-star hotels, race club betting, cinema will attract tax 28 per cent tax slab under GST

GST Rates & HSN Codes

gst india
GST council has made the much-awaited announcements around tax rates on various categories of goods on day one of a two-day meeting of the said council at Srinagar. There has been a hype around these rates for a while and now these rates are finally in the public domain.

As soon as the GST rates were announced a huge wave of curiosity hit across industry and trade bodies. Everyone is evaluating their position as a result of this change. So in this article, we bring you our analysis of these GST rates.

We already know that the GST slabs are pegged at 5%, 12%, 18% & 28%. According to the latest news from the GST council, the tax structure for common-use goods are as under:

GST Rates Structure

Tax Rates Products
0% Milk Kajal
Eggs Educations Services
Curd Health Services
Lassi Children’s Drawing & Colouring Books
Unpacked Foodgrains Unbranded Atta
Unpacked Paneer Unbranded Maida
Gur Besan
Unbranded Natural Honey Prasad
Fresh Vegetables Palmyra Jaggery
Salt Phool Bhari Jhadoo
5% Sugar Packed Paneer
Tea Coal
Edible Oils Raisin
Domestic LPG Roasted Coffee Beans
PDS Kerosene Skimmed Milk Powder
Cashew Nuts Footwear (< Rs.500)
Milk Food for Babies Apparels (< Rs.1000)
Fabric Coir Mats, Matting & Floor Covering
Spices Agarbatti
Coal Mishti/Mithai (Indian Sweets)
Life-saving drugs Coffee (except instant)
12% Butter Computers
Ghee Processed food
Almonds Mobiles
Fruit Juice Preparations of Vegetables, Fruits, Nuts or other parts of Plants including Pickle Murabba, Chutney, Jam, Jelly
Packed Coconut Water Umbrella
18% Hair Oil Capital goods
Toothpaste Industrial Intermediaries
Soap Ice-cream
Pasta Toiletries
Corn Flakes Computers
Soups Printers
28% Small cars (+1% or 3% cess) High-end motorcycles (+15% cess)
Consumer durables such as AC and fridge Beedis are NOT included here
Luxury & sin items like BMWs, cigarettes and aerated drinks (+15% cess)

In addition to the above, a few other items were mentioned in the Council’s announcement of rates. These items, and the applicable rates on them are as follows:GST Rates

  • Sugar, Tea, Coffee and Edible oil will fall under the 5 per cent slab, while cereals, milk will be part of the exempt list under GST. This is to ensure that basic goods are available at affordable prices. However, instant food has been kept outside this bracket so, no relief for Maggie lovers!
  • The Council has set the rate for capital goods and industrial intermediate items at 18 per cent. This will positively impact domestic manufacturers as seamless input credit will be available for all capital goods. Indeed, it is time for “Make In India”.
  • Coal to be taxed at 5 percent against current 11.69 per cent. This will prove beneficial for the power sector and heavy industries which rely on coal supply. This will also help curb inflation. Expect a good run for Coal India tomorrow.
  • Toothpaste, hair oil, and soaps will all be taxed at 18 percent, where currently they are taxed at 28 percent. Most of the cosmetics and fast moving consumer goods (FMCG) brands should get the benefit of this tax reduction. After all, Fair and Lovely might seem fairer in its pricing from now on!
  • The ‘mithai’ from the neighbouring sweet shop might lose some of its flavour as Indian sweets will now be taxable at 5 per cent. If you have a sweet tooth, this could hurt your pocket a wee bit in the coming days.

Plus, it was announced that:

  • for restaurants serving alcohol, the tax bracket will be 18 per cent
  • education, healthcare are going to be exempted from GST
  • services on Non-AC restaurants will be 12 per cent

    Ref: https://cleartax.in

FIR Can Be Quashed In Part If No Cognizable Offence Is Made Out Against Accused

The Supreme Court, in a brief order, has observed that an FIR can be quashed in part against some accused against whom no cognizable offence is made out. The apex court bench comprising Justice Pinaki Chandra Ghose and Justice RF Nariman, in Lovely Salhotra vs State, set aside a Delhi High Court order and observed that the court could not refuse to quash FIR only on the ground that the investigation against co-accused is still pending.

The petitioners before the high court had sought to quash the complaint on the ground that on a reading of the FIR, no offence was made out against the petitioners.

Refusing to quash the case, the Delhi High Court had observed: “It cannot be said that on a reading of the FIR, prima facie, no cognizable offence is made out against the petitioners. Even otherwise, the FIR cannot be quashed at this stage of investigation and that too in part, since there are other accused including accused no.1 Madhvi Khurana against whom the case is under investigation.”

The apex court bench observed that the FIR is an afterthought with the sole intention to pressure the appellants not to prosecute their criminal complaint filed by them under Section 138 of the Negotiable Instruments Act. Setting aside the high court order, the bench observed: “It ought to have appreciated the fact that the appellants cannot be allowed to suffer on the basis of the complaint, only on the ground that the investigation against co-accused is still pending.”

Disciplinary Power of Bar Council of India

Section 36: Disciplinary Power of Bar Council of India:-

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(1) where on receipt of complaint of otherwise the Bar Council of India has reason to believe that any advocate whose name is not entered on any state roll has been guilty of professional or other misconduct,it shall refer the case for disposal to its Disciplinary Committee.

(2) Not with standing anything contained in this Chapter in this chapter, the Disciplinary Committee of the Bar Council of India  may,either of its own motion or on a report by any state Bar Council  or on an application made to it by any person interested, withdraw for inquiry before itself any proceedings for Disciplinary action against any advocate pending before the Disciplinary committee of any State Bar Council and dispose of the same.

(3) The  Disciplinary committee of the Bar Council of India, in choosing of any case under this section,shall observe,so far as may be,the procedure laid down insection 35, the refernces to the Advocate-General in that section being construed as references to the Attorney-General of India.

(4) In disposing of any proceedings under this section the Disciplinary committee of the Bar Council of India may make any order which the Disciplinary committee of the Bar Council  can make under sub-section(3) of section 35, and proceedings have been withdrawn for enquiry before the Disciplinary committee of the Bar Council  of India, the State Bar Council concerned shall give effect to any such order.

Section 36-A:Changes in constitution of Disciolinary Committees:- Whenever in respect of any proceedings under Section 35 or section 36, a Disciplinary committee of the State Bar Council or a Disciplinary committee of the  Bar Council of India

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ceases to exercise jurisdiction and is succeeded by another committee which has and exercises jurisdiction ,the Disciplinary committee of the State Bar Council  or the Disciplinary committee of the Bar Council  of India, as the case may be so succeeding may continue the proceedings from the stage at which the proceedings were so left by its predecessor committee.

Section 36-B : Disposal of disciplinary proceedings:-

  • The Disciplinary committee of a State Bar Council shall dispose of the complaint received by it under Section 35 expeditiously and in each case the proceedings shall be concluded within a period of one year from the date of the receipt of the complaint or the date of initiation of the proceeding at the instance of the State Bar Council , as the case may be failing which such proceedings shall stand transferred to the Bar Council of India which may dispose the same as if it were a proceeding withdrawn for inquiry under sub-section(2) of Section 36.
  • Notwithstanding anything contained in sub-secrtion (1) where on the Commencement of the Advocate (Amendment) Act,193, any proceedings in respect of any Disciplinary matter against an advocate is pending before the Disciplinary committee of a State Bar Council that Disciplinary committee of a State Bar Council shall dispose of the same within a period of six months from the date of such commencement or within a period of one year from the date of the receipt of the complaint or, as the case may be, the date of initiation of initiation of the proceedings at the instance of the State Bar Council, whichever is later, failing which such proceedings shall stand transferred to the Bar Council of India for disposal under sub-section(1).

CONDUCT OF ADVOCATES

SECTION 35: Punishment of Advocates for misconduct:-(1) where

on receipt of a complaint or otherwise a state Bar council has

reason(1) to believe that any advocate on its roll has been guily of

professional or other misconduct ,it shall refer the case for

disciplinary committee.

(1 A) The State Bar Council may, either of its own motion or on

application made to it by any person interested,withdraw a

proceeding pending before its Disciplinary Committee and direct

the enquiry to be made by any other Disciplinary Committee of

that State Bar Council.

(2) The Disciplinary Committee of a State Bar Council shall fix a

date for the hearing of the case and shall cause a notice there of to

be given to the advocate concerned and to the Advocate-General

of the State.

(3) The Disciplinary Committee of a State Bar Council after giving

the advocate concerned and the Advocate-General an opportunity

of being heard,may make any of the following orders,namely:-

(a) dismiss the complaint or,where the proceedings were initiated

at the instance of State Bar Council , direct that the proceedings

be filed;

(b) reprimand the advocate;

(c) suspend the advocate from practice for such period as it may

deemfit;

(d) remove the name of the advocate from the state roll of

advocates.

(4) Where an advocate is suspended from practice under clauce

(c) of sub-section (3), he shall, during the period of suspension be

debarred from practising in any court or before any authority or

person in India.

(5) where any notice is issued to the Advocate-General under sub –

section (2), the Advocate-General may appear before the

Disciplinary Committee of the State Bar Council either in person or

through any advocate appearing on his behalf.

Explanation:- In this section 37 and the section 38,the

expressions “Advocate-General” and “Advocate-General of the

State” shall ,in relation to the Union Territotry of Delhi mean the

Additional Solicitor General of India.

 

Aadhar Card Now Mandatory For Central Government Scholarship Schemes For School And College Students

NEW DELHI: Human Resource Development (HRD) Ministry has reported that College and University understudies must have an Aadhar card or ought to have experienced Aadhar verification with a specific end goal to profit Central Sector Scholarship Scheme. As indicated by a notice by the service, Students who are now getting these grants and don’t have an Aadhar card must apply for the same by June 30, 2017. The govern is, notwithstanding, not pertinent for understudies in Jammu and Kashmir. The manage goes ahead the heels of comparative direction in which Aadhar card was made required for competitors applying to NEET 2017 exam.

The service additionally issued another notice which said that school understudies who wished to profit National Means-cum-Merit Scholarship Scheme ought to likewise apply for Aadhar by June 30. Understudies in Jammu and Kashmir, Assam, and Meghalaya won’t require Aadhar card however.

As indicated by Press Trust of India, authorities from the service said that the move has been acquainted with permit the service to disperse grant advantages to the recipients in a straightforward and smooth way. Making Aadhar obligatory evacuates the impulse to present various reports. The authority said that until the understudies don’t get Aadhar card, they can apply for grant with their Aadhar Enrolment ID slip, Aadhar enrolment application, Voter personality card, PAN card and so on.

The service has made comparative arrangements for school understudies who are expected to apply for Means-cum-Merit Scholarship Scheme. The service arrangements to actualize these principles in every Indian state with the exception of Jammu and Kashmir promptly from the day of the distribution of the notice.

As of late Railway Recruitment Boards (RRBs) additionally made Aadhar necessary for hopefuls applying to its empty posts.

Republic Day (India)

Republic Day honors the date on which the Constitution of India came into force on 26 January 1950 replacing the Government of India Act (1935) as the governing document of India.[1]

The Constitution was adopted by the Indian Constituent Assembly on 26 November 1949, and came into effect on 26 January 1950 with a democratic government system, completing the country’s transition towards becoming an independent republic. 26 January was chosen as the Republic day because it was on this day in 1930 when the Declaration of Indian Independence (Purna Swaraj) was proclaimed by the Indian National Congress as opposed to the Dominion status offered by the British Regime.

It is one of three national holidays in India, the other two being Independence Day and Gandhi Jayanti.

History of Republic Day
India achieved independence from British rule on 15 August 1947 following the Indian independence movement noted for largely peaceful non-violent resistance and civil disobedience led by Mahatma Gandhi. The independence came through the Indian Independence Act 1947 (10 & 11 Geo 6 c 30), an Act of the Parliament of the United Kingdom that partitioned British India into the two new independent Dominions of the British Commonwealth (later Commonwealth of Nations): India and Pakistan.[2] India obtained its independence on 15 August 1947 as a constitutional monarchy with George VI as head of state and the Earl Mountbatten as governor-general. The country, though, did not yet have a permanent constitution; instead its laws were based on the modified colonial Government of India Act 1935. On 28 August 1947, the Drafting Committee was appointed to draft a permanent constitution, with Dr B R Ambedkar as chairman. While India’s Independence Day celebrates its freedom from British Rule, the Republic Day celebrates of coming into force of its constitution. A draft constitution was prepared by the committee and submitted to the Assembly on 4 November 1947.[3] The Assembly met, in sessions open to public, for 166 days, spread over a period of 2 years, 11 months and 18 days before adopting the Constitution. After many deliberations and some modifications, the 308 members of the Assembly signed two hand-written copies of the document (one each in Hindi and English) on 24 January 1950. Two days later, it came into effect throughout the whole nation.

Celebrations

President Rajendra Prasad (in the horse-drawn carriage) readies to take part in the first Republic Day parade on Rajpath, New Delhi, in 1950.
The main Republic Day celebration is held in the national capital, New Delhi, at the Rajpath before the President of India. On this day, ceremonious parades take place at the Rajpath, which are performed as a tribute to India; its unity in diversity and rich cultural heritage.

In 2016, on the occasion of the 67th Republic Day, the Protocol Department of the Government of Maharashtra held its first parade on the lines of the Delhi Republic Day parade along the entire stretch of Marine Drive in Mumbai.

Since 1950, India has been hosting head of state or government of another country as the state guest of honor for Republic Day celebrations in New Delhi. During 1950–1954, Republic Day celebrations were organised at different venues (like Irwin Stadium, Kingsway, Red Fort and Ramlila Grounds).[8] It was only starting 1955 when the parade in its present form was organised at Rajpath.[8] The guest country is chosen after a deliberation of strategic, economic and political interests. During 1950s–1970s, a number of NAM and Eastern Bloc countries were hosted by India. In 1968 and 1974, India played host to two countries on the same Republic Day.

What is Democracy?

Meaning of Democracy

Vote based system is gotten from the Greek words demos (individuals) and kratos (run the show). It implies an administration that is governed by the residents of the general public. Individuals vote on issues as a gathering.

Elements of Democratic Government :

Agents are chosen by the general population.

Each subject is permitted to vote in the decisions.

Everybody has the same political rights, whatever their pay, race, religion, and so forth

The greater part party settles on the choices however singular rights (the right to speak freely) are likewise secured.

Certain limitations are set on legislators’ forces and they must be in office for a constrained measure of time.

Sorts of Democracy

Coordinate Democracy

Every native votes on terrifically essential matters.

Switzerland has a direct popularity based government. Residents can acknowledge or dismiss choices made by the authoritative body.

This sort of popular government is reasonable for little states with few individuals. Assume you choose to frame a club. You and alternate individuals choose that every one of you will vote on matters concerning the club. This is a case of direct majority rule government.

Delegate Democracy

Assuming your club has such a variety of individuals that all of you can’t meet in the meantime, to vote on matters. All of you hold decisions to choose agents like a Director and a Treasurer to run the club on an ordinary premise, on your benefit. This is a case of delegate majority rules system.

In the elected republic of USA, individuals choose the administration authorities who follow up for the benefit of their voting demographics.

History of Democracy

Just government first came into place in Greece.

In the Middle Ages, feudalism permitted individuals to ensure their rights in courts.

Later, the Magna Carta (a British report) had 63 statements that permitted individuals to have a reasonable trial and gave them more power than they had some time recently.

Thomas Jefferson’s “Presentation of Independence” in USA in 1776 made a more grounded and legitimate just government.