TIOL-DDT 1285 · the untouched capture
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"> <html> <head> <title>Untitled Document</title> <meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"> </head> <body> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 1285</font> <br> 25.01.2010 <br> Monday </strong></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CIC wants CBEC subordinate offices to implement Section 4(1)(a) & 4(1)(b) of RTI Act</strong></font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>AS</strong> per Section 4(1)(a) and (b) </font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Every public authority shall-</font></p> <blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">a. maintain all its records duly catalogued and indexed in a manner and the form which facilitates the right to information under this Act and ensure that all records that are appropriate to be computerised are, within a reasonable time and subject to availability of resources, computerised and connected through a network all over the country on different systems so that access to such records is facilitated; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">b. publish within one hundred and twenty days from the enactment of this Act,-</font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">i. the particulars of its organisation, functions and duties; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ii. the powers and duties of its officers and employees; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iii. the procedure followed in the decision making process, including channels of supervision and accountability; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">iv. the norms set by it for the discharge of its functions; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">v. the rules, regulations, instructions, manuals and records, held by it or under its control or used by its employees for discharging its functions; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">vi. a statement of the categories of documents that are held by it or under its control; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">vii. the particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">viii. a statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice, and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">ix. a directory of its officers and employees; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">x. the monthly remuneration received by each of its officers and employees, including the system of compensation as provided in its regulations; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xi. the budget allocated to each of its agency, indicating the particulars of all plans, proposed expenditures and reports on disbursements made; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xii. the manner of execution of subsidy programmes, including the amounts allocated and the details of beneficiaries of such programmes; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xiii. particulars of recipients of concessions, permits or authorisations granted by it; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xiv. details in respect of the information, available to or held by it, reduced in an electronic form; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xv. the particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xvi. the names, designations and other particulars of the Public Information Officers; </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">xvii. such other information as may be prescribed and thereafter update these publications every year; </font></p> </blockquote> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now the CIC has recommended to the CBEC Chairman to issue directives to all officers subordinate, to implement the provisions of Section 4(1)(a) & 4(1)(b) within a definite time-frame for which necessary budgetary support may be provided. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Before giving directions to the field formations, the CBEC itself should implement the provisions of the Act </font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>CIC Case No. CIC/AT/A/2009/000759 Dated: January 13, 2009 </strong></font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>The Republic is Sixty </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Sovereign Socialist Democratic Republic of India completes sixty years of its existence tomorrow. Though we claim to be a Republic, we are headed by a Rubber Stamp President and rather all powerful Prime Minister, 10, Janpath willing of course in the present scenario. What would have been the situation if Nehru was the President and Rajendra Prasad the Prime Minister in 1950? Maybe we would have had a Presidential form of Government with the President really wielding power instead of being a rubber stamp. </font></p> <p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>International Customs Day </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>JANUARY</strong> 26 is the International Customs Day, but in India that being a holiday on account of Republic Day, the Customs Day is celebrated on 27th January. This year, the WCO has decided to dedicate the International Customs Day with the theme, “ Customs and Business – Improving performance through Partnerships” </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While last year's International Customs Day theme was “Customs and the Environment Protecting our Natural Heritage”, focusing on the protection of natural heritage which called for customs administrations around the world to be vigilant of illegal international trade that threatens wildlife and the environment, this year's theme is “Customs-Business Partnership”. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 2010 International Customs Day will focus on recognising the relationships within that arena. During the World Customs Organisation's (WCO) Revenue Management Conference held in Belgium last month, Secretary-General at the WCO Kunio Mikuriya encouraged all customs administrations to think about possibilities to improve this partnership. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The secretary-general also highlighted that the customs-to-business partnership is not a choice, but a necessity, with partnerships founded on ethical principles and transparency. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs in the 21st century strategic policy has 10 building blocks of which several play a prominent role in trade facilitation. The fourth building block in the strategic policy is the customs-trade partnership. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">According to Mikuriya, it is crucial to establish a meaningful dialogue between the public and private sector and the customs-business partnership serves as the basis of risk management. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In addition, the fifth block, modern working methods, is aimed at trade facilitation and simplifying procedures. The 10th block, is dedicated to integrity. The WCO outlines that effectively enhancing integrity also contributes to better revenue management. </font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Data analysis shows that corruption does not cause inefficiency, but rather inefficiency causes corruption, reads the statement, referring to a reduction of red tape not only beneficial for trade facilitation, but also helpful for integrity and revenue management. </font></p> <p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><font color="#006600">Jurispruden</font></strong></strong></font><font face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><font color="#FF6633" size="3">tiol</font></strong></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><strong><font color="#006600"> – </font><strong> <font color="#006600">Wednesday's</font></strong> <font color="#006600">cases</font></strong></strong></font></p> <p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left"><font color="#663399">CESTAT</font> </strong></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Same member passing different orders on same issue; even a judgement of Supreme Court interpreted differently in two orders - palpable inconsistency; The Tribunal as a judicial body must follow principles of consistency when it decides cases. – High Court </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> High Court found palpable inconsistency on the part of the Tribunal in dealing with stay applications arising out of diverse appeals. The inconsistency is even more pronounced having regard to the fact that the same judgment of the Supreme Court in <em>Leader Engineering Works </em> has been construed differently by the same member of the Tribunal in the orders dated 11th September 2009 and 20th November 2009. The Tribunal, first and foremost, is duty bound by Article 141 of the Constitution of India to ensure that it follows binding precedent of the Supreme Court. The Tribunal as a judicial body must follow principles of consistency when it decides cases. The lack of consistency is clear on the face of record. </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Income Tax </strong></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Assessee's parent company is US-based - specialises in developing hybrid seeds - sets up R&D unit in India - PE - Assessee's two-fold activities of R&D and sale of hybrid seeds are inter-connected and inter-dependent, and profits to PE to be attributed by following Arm's Length Price principles: ITAT </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THERE</strong> exists a relation between a business of producing hybrid breeder seeds by the assessee non-resident company which yield profits or gains and the activity of providing result of research conducted by Branch office in India which contributes directly or indirectly to the earning of those profits or gains. There exists a PE in India , and the assessee company has a business connection in India . Thus, such part of profits or gains earned in USA as is reasonably attributable to the operations or activities carried out in India , shall be taxable in India . </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Service Tax </strong></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>BAS - Commission Agent in India for foreign client – Export of services – Over Thirty Crores Demand Stayed - CESTAT </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>INDIAN</strong> entrepreneurs engage foreign agents to canvass orders for their products which are exported against such orders. Such services are taxed when imported; the Indian recipient pays service tax under the reverse charge mechanism. When services are similarly provided to a foreign enterprise by Indian agents, it cannot be held that export of services is not involved. Therefore there is no logic in the view that in the instant case export of marketing services (BAS) was not involved. Remember on the same issue, the Delhi Bench of the Tribunal had held that the activity does not amount to export - <em>Microsoft Corporation (I) Pvt Ltd Vs. Commissioner of Service Tax, New Delhi </em><strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2009/2009-TIOL-1325-CESTAT-DEL.htm" target="_blank"><font size="1">2009-TIOL-1325-CESTAT-DEL</font></a></strong>? </font></p> <p align="justify"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Customs </strong></font></p> <p align="justify"><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Commissioner's ignorance of basic tenets of judicial discipline is, indeed, pitiable- CESTAT </strong></font></p> <p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>LET</strong> the stand taken by the learned Collector be considered as an ignoble episode in the department's history. Let the nobility of judicial discipline be upheld as a vital ingredient of the rule of the law. We trust, the adjudicating and appellate authorities in the department will honour this great principle to avoid anarchy in the field of administration of law and justice. </font></p> <p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our columns Wednesday for the judgements </font></strong></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Wednesday with more <strong>DDT</strong></font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice day. </font></p> <p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com </a></font></p> </body> </html>