ऑनलाइन विवाद समाधान (ओडीआर) एक प्रभावी, सुविधाजनक और कुशल प्रक्रिया है (Press Release 03 Dec 2021)

भारत में न्याय प्रशासन में देरी का इतिहास रहा है और कोविड-19 महामारी ने स्थिति को और भी खराब कर दिया है। सुप्रीम कोर्ट ने मामलों को ऑनलाइन दर्ज करने और सुनवाई की अनुमति दी है। लेकिन कोई भी इस तथ्य को अनदेखा नहीं कर सकता है कि न्यायपालिका पहले से ही बहुत अधिक मामलों से भरी हुई है। अदालतों पर दबाव कम करने के लिए एक तात्कालिक और कुशल समाधान की आवश्यकता है और इसका हल ऑनलाइन विवाद समाधान या ओडीआर के माध्यम से हो सकता है।

ऑनलाइन विवाद समाधान या ओडीआर तकनीकी और वैकल्पिक विवाद समाधान (एडीआर) तरीकों को मिलाकर अदालतों के बाहर विवादों को निपटाने की एक प्रक्रिया है। ओडीआर उन विवादों को कवर करता है जो इंटरनेट पर साइबरस्पेस में शुरू किए गए हैं, लेकिन इसके स्रोत बाहर के हैं यानी ऑफ़लाइन। मूलतः विभिन्न प्रकार के विवादों के लिए अदालत में जाने के विकल्प के रूप में मध्यस्थता का इरादा था, लेकिन समय के साथ यह विधि स्वयं जटिल और महंगी हो गई।

ओडीआर कई कंपनियों के लिए विवादों को ऑनलाइन हल करने के लिए तेज़, पारदर्शी और सुलभ विकल्प देता है। विशेष रूप से जिनके पास उच्च मात्रा और कम मूल्य के मामले हैं। पिछले आधे दशक में भारत में ऑनलाइन लेनदेन काफी बढ़ा है, ऐसे में इन विवादों को हल करने के लिए ओडीआर को स्वीकार करने के अलावा और कोई अन्य स्थिति अधिक सुविधाजनक नहीं होगी। ऐसे में एक तेज और निष्पक्ष विवाद समाधान प्रणाली को लागू करना होगा।

भारत में ओडीआर की परिकल्पना अपनी प्रारंभिक अवस्था में है। नीति आयोग ने इसे आगे बढ़ाने के लिए एक उच्च स्तरीय समिति का गठन किया था और कमिटी ने 29 नवंबर 2021 को जारी रिपोर्ट में अन्य बातों के साथ साथ भारत में ओडीआर को मुख्यधारा में लाने के लिए ठीक माना है क्योंकि प्रभावी लागत, सुविधाजनक, कुशल प्रक्रिया के रूप में इसे पार्टियों की विशिष्ट आवश्यकताओं के लिए अनुकूल माना गया है। कानून और न्याय मंत्रालय यह सुनिश्चित करने के लिए सक्रिय कदम उठा रहा है कि नीति आयोग द्वारा राज्य स्तरीय पहलों को उचित समर्थन दिया जाए। इस संबंध में सरकार ऑनलाइन विवाद प्रबंधन प्लेटफॉर्मों को उचित समर्थन दे रहा है।

Steps Taken by Governement against Excess Charges Being Levied by Private Hospitals( Ministry of Health and Family Welfare Press Release dated 03 Dec 2021)

Health being a State subject, it is the responsibility of the respective State/Union Territory (UT) Government to take cognizance of complaints against private hospitals including for charging excess fees for the same procedures from the patients paying in cash as compared to those who pay through cashless health insurance schemes and to take suitable action to prevent and control such practices. Therefore, complaints, if any, are forwarded to State/UT Governments for taking appropriate action.

Government of India has enacted the Clinical Establishments (Registration and Regulation) Act, 2010 (CE Act, 2010) and notified Clinical Establishments (Central Government) Rules, 2012, as amended in 2018 and 2020thereunder, which prescribe conditions for registration and regulation of clinical establishments (both Government and Private) in the country. As per the Act, among other conditions the clinical establishments in the States/UTs which have adopted the Act, are required to display the rates charged for each type of service provided and facilities available in the local as well as in English languageat a conspicuous placefor the benefit of the patients. Further, as per the Act, the clinical establishment shall charge the rates for each type of procedure and service within the range of rates determined and issued by the Central Government in consultation with the State Government from time to time.

Towards this the Central Government has shared a standard list of medical procedures and standard template for costing with the States/UTs where the Act is applicable, for necessary action by them. The Act further provides for a registering authority in each district, which is empowered to conduct inquiry in case of violation of the provisions of the Act and take necessary action including imposing penalties and cancellation of registration, if applicable.

Further as per the Act, the Central/State Government issues Standard Treatment Guidelines (STG) from time to time which also facilitate rationalisation of cost of treatment. So, far STG for 227 medical conditions belonging to 21 clinical specialties/super specialties in allopathy and 18 medical conditions in Ayurveda have been issued by Ministry of Health and Family Welfare, Government of India.

The implementation and monitoring of the CE Act is within the remit of the respective State Government/UT Administration. As on date the CE Act has been adopted by 11 States and 6 UTs. Another 17 States and 1 UT have their own Act.

The Union Minister of State for Health and Family Welfare, Dr Bharati Pravin Pawar stated this in a written reply in the Lok Sabha.

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MV/AL

HFW/PQ/ Steps by Govt against excess charges levied by Pvt Hospitals/3rd Dec2021/4

What is Copyright? Benefits of Copyright registration

Copyright

Copyright means the right to copy. It gives an exclusive right to an individual or an entity towards their original work like books, scripts, software, artistic, training manuals cinematography, recordings, paintings, programming, designing, etc.

It is a right conferred upon the author or creator of the work that no one can copy or reproduce or replicate their original work without their permission as per IPR laws. This means that without the authorization of the owner, no one can reproduce or replicate their original work.

An individual or an entity is allowed to charge for using their work or modifying the same. Registration of Copyright ensures rights of the creator protected from any infringement. Copyrights are also transferable.

Benefits of Copyright registration

1. Work copyrighted can be sold or franchised and the owner can earn royalty out of that.

2. It is an intangible asset for the owner.

3. Creation of Public records of ownership and creating goodwill in the market.

4. Protection against piracy

5.No one can reproduce or modify or replicate the work copyrighted without Prior permission of the author. Owner can exercise control over the use of their creation say artistic or literary and ensure economic stability of author/creater.

6. If it comes to the notice of the owner that someone is copying or replicating their work, he/she can send a ‘cease’ notice which helps them avoid spending time in the court of law or legal proceedings. It serves as prima facie evidence during any litigation in progress.

7. It gives an exclusive right to the creator to exhibit their work in public which in turn builds the reputation/prestige worldwide.

8. Many other countries also recognize and protect the work copyrighted in India vis-à-vis similar privileges are allowed to works copyrighted in other countries.

9. Copyright’s protection extends to the creator’s life span + 60 years after his/her death.

The creator enjoys legal protection and enjoys a monopoly of his work and can earn reputation and royalties for his work copyrighted.

If your right is infringed and someone knowingly infringes or abates your rights, the punishment for the same is imprisonment for six months and with a minimum fine of INR 50000/-.

In case of a second or subsequent conviction, the punishment is imprisonment for one year and a fine of Rs. 1 Lakh.  

Offenses under copyright are non-bailable in nature.

Judiciary updates-03rd Dec 2021 (Income tax, GST & Corporate Laws)

Income Tax

Supreme Court dismisses Transfer Petition as withdrawn

 Rajinder Kumar Vs Central Board of Direct Tax & Anr. (Supreme Court of India) dated 15/11/2021

No addition of unaccounted investment if transactions were via Banking Channels

 ITO Vs Vaneet Mittal (ITAT Chandigarh) dated 22/10/2021

Petitioner entitled to avail NIL rate of withholding tax on aircrafts leased to AIL – Delhi HC

Celestial Aviation Trading 64 Limited Vs ITO (Delhi High Court) dated 12/11/2021

No deemed dividend on loan given on interest to Sister Concern for business

TCI Exim Pvt. Ltd. Vs ACIT (ITAT Delhi) dated 02/11/2021

GST

HC directs GST dept to reconsider registration of petitioner as composite dealer instead of regular dealer

Varsha Ritu Vs Union of India (Rajasthan High Court, Jodhpur Bench) dated 08/11/2021

HC Quashed order Cancelling GST Registration without Opportunity of Hearing

 S.S. Traders Vs State of U.P And 3 Others (Allahabad High Court) dated 02/11/2021

IGST Payable on supply of Import services under RCM

 In re GSPC(JPDA)LTD (GST AAR Gujarat) dated 06/09/2021

GST Evasion accused released on regular bail after 2½ years

Manish Vs State of Haryana (Punjab and Haryana High Court) dated 29/10/2021

Corporate Laws

Accident claim benefit available only when accident took place after reviving of policy

Life Insurance Corporation of India Vs Sunita (Supreme Court of India) dated 29/10/2021

HC expunges adverse remarks made by Customs Commissioner against an Advocate

 M. S. Srinivasa Vs Union of India (Karnataka High Court) dated 10/11/2021

Income Tax Department conducts search operations in Pune, Maharashtra (Ministry of Finance Press Release dated 02 Dec 2021)

The Income Tax Department has initiated search and seizure operations on a leading group of Pune, engaged in dairy farming and milk products, on 25.11.2021.  The search action covered more than 30 premises spread over 6 cities in India.

During the course of search action, several incriminating documents and evidences of tax evasion have been found and seized. The preliminary analysis of these evidence clearly shows evasion of taxable income by adopting various malpractices such as claim of bogus purchases, unaccounted cash sales, cash loan transactions and their repayment, unexplained cash credits, etc. Instances of incorrect claim of loss on account of sale or death of livestock, etc. have also been noticed.

            Evidence has also been gathered revealing that the assesse group has not maintained proper and separate books of account for claiming specific deduction from its taxable income.

The search operation has resulted in the seizure of unaccounted cash and unexplained jewellery of about Rs. 2.50 crore while some bank lockers are yet to be operated. The search action, so far, has led to the detection of unaccounted income of more than Rs. 400 crore.   

Further investigations are under progress.

Income Tax Department conducts search operations on a real estate group in Mumbai and Navi Mumbai Region of Maharashtra (Ministry of Finance Press Release dated 02 Dec 2021)

The Income Tax Department initiated search and seizure operations on a real estate group, engaged in the construction of residential and commercial projects, in Mumbai and Navi Mumbai Region on 25.11.2021. The group is mainly carrying out development of slum rehabilitation projects. The search action covered around 30 premises

The search action unearthed various methods of tax evasion adopted by the group. Several documentary and digital evidences have been found and seized demonstrating receipt of cash to the tune of Rs.100 crore, as part of consideration on sale of flats, which is not accounted for in the regular books of account. The fact of receipt of on- money on such transactions is also corroborated in the statements recorded during the search proceedings. The modus operandi adopted by the group includes issuing of promissory notes equivalent to the on- money component to the customers and these promissory notes are destroyed after registration of the flat.

Incriminating evidence regarding unaccounted cash payments made not only to the original tenants of the slums for vacating the dwelling unit but also to some other persons for facilitating vacation of the properties by slum dwellers has been found and seized. Further evidences suggesting irregularities and violation of guidelines of Slum Rehabilitation Authority (SRA) have also been detected.

The preliminary analysis of evidences revealed that the group has acquired controlling stake in a company by paying consideration in cash. Defaults on compliances to the provisions of tax deduction at source have also been found. The assessee group did not deduct tax at source on certain payments claimed by it which aggregate to more than Rs. 300 crore.

As a result of the search action, unaccounted cash exceeding Rs. 6.00 crore has been seized.

  Further investigations are under progress.

Minority Act ( Ministry of Minority Affairs Press Release dated 02 Dec 2021)

With the notification of the Jammu & Kashmir Reorganization Act, 2019 No.34 of 2019 (Sr, No.63), the National Commission for Minorities Act, 1992 as applicable in other parts of the country has also been extended to the UTs of Jammu & Kashmir and Ladakh.   The abolition  of Article 370 has removed  the obstacles in the path of progress and prosperity in Jammu & Kashmir and Leh-Ladakh. 170 Central laws , which were not applicable earlier, have now been made applicable in this region. Out of the 334 State laws, 164 laws have been repealed and 167 laws have been adapted, according to the Indian Constitution.

Now people of Jammu & Kashmir and Leh- Ladakh are also able to take the benefits of many important Acts like The Right of Children to Free and Compulsory Education Act,2009, The Representation of People Act,1951, The National Commission of Women Act,1990, The Protection of Human Rights Act,1994, The Protection of Women from Domestic Violence Act,2005, The Delimitation Act,2002, The Code of Civil Procedure, 1908, The Code of Criminal Procedure, 1973, The Scheduled Caste and the Scheduled Tribes ( Prevention of Attrocities ) Act,1989, The Right to Information Act, 2005, The Aadhar ( Targeted Delivery of Financial and other subsidies, benefits and services ) Act 2016, The Muslim Personal Law, The Muslim Women ( Protection of Rights on Divorce ) Act,1986 etc. In so far as the Acts which were implemented to protect the interests of every section of the society including Minorities which are also now applicable to Jammu & Kashmir are, National Commission for Minorities Act 1992, The Waqf Act 1995 and The National Commission for Minority Educational Institutes Act, 2005, etc. Besides, other socio-economic reforms are also now implemented after abolition of Article 370.

After abolition of Article 370, the people of Jammu-Kashmir have also become an equal partner of development process. The people of Jammu-Kashmir have also been immensely benefitted from various welfare schemes of the Central Government, some of the prominent benefits accrued to the people are listed below:

  • Prime Minister’s Development Package of Rs 80,000 Crore, to strengthen the Socio-economic infrastructure and for the development of Jammu & Kashmir. After the reorganization of the erstwhile State, 53 projects of Rs 58,477 Crores in Jammu & Kashmir are under progress.
  • As per the recommendations of the 15th Finance Commission, the UT of Jammu & Kashmir has been sanctioned a grant of Rs. 30,757 Crores during 2020-21.
  • For the people living in areas adjoining the international border, a provision of 3% reservation in jobs and educational institutions has been effected.
  • After the reorganization of UT of Jammu & Kashmir, elections of Gram Panchayats and Zila Panchayats were conducted successfully. Block Development Council elections were held for the first time with a voter turnout of 98.3 %. There were record participation in the recently held District level elections as well. The above successful conduct of elections symbolizes the strengthening of democratic institutions and the peoples participation in democratic process.
  • About 1.77 lakh people from poor classes have been given free medical treatment in Jammu & Kashmir under “Ayushman Bharat Pradhan Mantri Jan Arogya Scheme”. “PM Kisan Scheme” has benefitted more than 12 lakh farmers of Jammu-Kashmir. “Saubhagya Scheme” has benefitted 3,87,501 people, “Ujjwala Scheme” 12,60,685 people, “Ujala Scheme” 15,90,873 people. A total of 8,88,359 people have benefitted from various social security schemes. 1.34 lakh houses have been constructed under PM Awas Yojana (rural).
  • Out of 50 newly sanctioned colleges, 48 colleges have been made operational with around 6,700 students.
  • 7 new medical colleges were operated/approved; also, 5 new Nursing colleges were approved.
  • IIT Jammu got its own campus and the work of AIIMS, Jammu has also started.
  • The protection of rights of the women marrying outside Jammu & Kashmir, as well as their children, has been ensured.

This information was given by the Union Minister for Minority Affairs Shri Mukhtar Abbas Naqvi in a written reply in the Lok Sabha today.

PATENTS RULES, 2021 (Ministry of Commerce & Industry Press Release dated 01st Dec 2021)

The Patents Rules, 2003 were amended by the Patents (Amendment) Rules, 2021 which came into force on 21st September 2021 vide Notification G.S.R. 646(E) of the even date. Vide the Patents (Amendment) Rules, 2021, the term ‘educational institution’ was defined in sub-rule (ca) of rule 2 of the Patents Rules, 2003 and the First Schedule of the Patents Rules, 2003 was also amended. Consequently, the said educational institutions will be eligible for benefit of reduced fee which is around 80% lower than the fee that is payable by other entities.

The scheme for facilitating Startups Intellectual Property Protection (SIPP Scheme) was initiated, on pilot basis, in 2016. The SIPP Scheme was run for the benefit of Start-ups, by providing for facilitators (registered patent agents, registered trade mark agents, lawyers, government organisations like TIFAC, NRDC, etc.) who would provide their professional services to the Startups but claim their fees from the Office of the Controller General of Patents, Designs and Trade Marks (CGPDTM). Based on the experience gained, the SIPP scheme was extended for a period of three years with effect from 1st April 2017 to 31st March 2020 and further from 1st April 2020 till 31st March 2023. With effect from 1st April 2020, applications filed through Technology and Innovations Support Centres (TISCs), established by collaboration between World Intellectual Property Organization (WIPO) and Department for Promotion of Industry and Internal Trade (DPIIT), can also avail the benefit of the SIPP Scheme.

Government of India has taken several initiatives to strengthen Intellectual Property Rights (IPR) ecosystem in the country, which includes modernization of Intellectual Property Rights offices, adopting e-service delivery system, real-time public dissemination of dynamic intellectual property (IP) knowledge, manpower augmentation, setting up of feedback mechanism, amendments in specific IP legislation for simplification of procedures, such as reduction of forms, incentivizing e-filing and reducing compliance burden.

This information was given by the Minister of State in the Ministry of Commerce and Industry, Shri Som Parkash, in a written reply in the Lok Sabha today.

Foreign Investment (Ministry of Commerce & Industry Press Release dated 01st Dec 2021)

The details of foreign investment reported through routes of Foreign Direct Investment (FDI) inflow and Foreign Portfolio Investment (FPI) inflows (net) during the last five financial years are as under:

As shown in table above, despite COVID-19 pandemic, the country has shown growth both in FDI inflow and FPI inflows (net) during Financial Year 2020-21 as compared to previous Financial Year 2019-20.

This information was given by the Minister of State in the Ministry of Commerce and Industry, Shri Som Parkash, in a written reply in the Lok Sabha today.

Income Tax Department conducts search operations in Rajasthan (Ministry of Finance Press Release dated 01st Dec 2021)

The Income Tax Department initiated search and seizure operations on a group engaged in manufacturing and export of jewellery and coloured gemstones at Jaipur on 23.11.2021. The search action covered more than 50 premises at different locations in and around Jaipur.

During the course of the search, it was found that the rough of semi-precious and precious stones is imported from African countries and the same is processed in Jaipur. The yield of cut and polished stones is suppressed and part of it is sold in cash, generating unaccounted income which is not recorded in the books of accounts. Such unaccounted income is then deployed to earn interest by providing cash loans through a finance broker. The search team has seized documentary and digital evidences of disbursements of such cash loans and interest earned thereon. The nature of these transactions has been admitted by the finance broker.

Apart from this, incriminating evidences relating to unaccounted sales and purchases, difference in stock, non-genuine unsecured loans and share application money, etc. have also been found. Further, documents have been found from entities of the group operating from Special Economic Zone (SEZ), indicating that they are indulging in unfair practices for declaring higher profits from these units as the income from these units is eligible for exemption u/s 10AA of the Income-tax Act, 1961.

The search action has resulted in seizure of cash of about Rs. 4 crore and jewellery valued at Rs. 9.00 crore. So far, detection of undisclosed income of more than Rs. 500 crore has been made in the group, out of which aggregate amount of Rs. 72 crore has been admitted by the respective group entities as their undisclosed income.

  Further investigations are under progress.