TIOL-DDT 2036 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="3">TIOL-DDT 2036 </font><br>
01.02.2013 <br>
Friday </strong></font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Inter-Commissionerate transfer of Central Excise Inspector - CBEC directed to consider request: CAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> applicant, who is working as Inspector in Central Excise and Customs and Services Tax at Surat under Vadodara Zone, filed an Application before the CAT seeking a direction to the respondents (CBEC) to consider his case for transfer to Delhi Zone where his wife is working, by way of an Inter-Commissionerate Transfer from Vadodara Zone to Delhi Zone.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The respondents rejected the request of the applicant, on the sole ground that he has not yet completed the probation, without reference to his difficulties. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per the Guidelines dated 27.03.2009, inter-commissionerate transfers are permitted only in cases where the spouse is a Government/PSU employee and the request for transfer is made within six months of appointment or marriage. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The applicant satisfied the conditions. He joined the Department on 15.02.2011 and submitted his request on 09.03.2011. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Guidelines were modified on 27.10.2011 and under the modified instructions, <em>'Under no circumstances, request for ICT should be entertained till the officer appointed in a particular Commissionerate /post completes the prescribed probation period' </em></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Inspector's request dated 9.3.2011 was forwarded by the Chief Commissioner to the Board only on 25.10.2011 (after 7 months) and received by the Board on 3.11.2011, by which time the new guidelines have come into force. The Rule-bound babus rejected his request as per the new guidelines! </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Strangely, it seems some other applicants whose case was identical to the applicant, were given transfer, relaxing the condition. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Since, now it is held that the said condition can be relaxed in individual cases, keeping in view the difficulties of the employees involved, the CAT directed the Board to consider the case of the applicant afresh, for Inter Commissionerate Transfer, if necessary, by relaxing the condition regarding completion of probation period, as expeditiously as possible. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is the Government's avowed policy to keep husband and wife together. Those who were united by God should not be separated by babus. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Why should they harass their own employees? Heavens are not going to fall if an inspector is transferred out, because he wants to be with his spouse! This is his second trip to the Tribunal - maybe he will have to make one more. Just because you love litigation, should it be directed against even your low placed subordinates? When will we have concerned officers instead of officers concerned with nitpicking and hair-splitting interpretation of rules? </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=78&filename=pitara/sercaselaw/caselaw/2013/2013-TIOL-03-CAT.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please CLICK HERE for CAT Judgement</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Single Revolving Bank Guarantee for Import of Silver or Gold or Platinum - CBEC Clarifies </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>NOTIFICATION</strong> No. 56/2000-Cus dated 05.05.2000, exempts gold/silver/platinum, alloys, findings and mountings of gold/silver/platinum and plain semi-finished gold/silver/platinum jewellery falling within Chapter 71 of the First Schedule, <strong>when imported into India by, <em>inter alia</em>, status holders, or exporters of three years' standing having an annual average turnover of five crore rupees during the preceding three licensing years</strong> under the scheme for 'Export Against Supply by Foreign Buyer' as referred to in paragraph 4A.8 of the Foreign Trade Policy, from the whole of the duty of customs, subject to the conditions specified in the said notification. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Duty free import is allowed for manufacturing and export of gold/silver/platinum jewellery or articles as laid down in the said notification subject to furnishing a Bond of an appropriate amount and Bank Guarantee for a sum equivalent to one and half times of the Customs duty leviable on the said goods imported. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Representations have been received from the Gem & Jewellery sector to allow their exporters to execute revolving Bank Guarantee. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board has decided that the Bank Guarantee furnished by the importer can be used for subsequent consignments, if the importer has fulfilled the export obligation and export proceeds realized in respect of the earlier consignments. The bank guarantee may be so used for subsequent import consignments, provided <strong>it is sufficient to cover the duty involved </strong>and has validity for sufficient time period with self-renewal in-built provision.</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">As per the notification, the bank guarantee is to be for a sum equivalent to one and half times of the Customs duty - now the Circular stipulates that the bank guarantee should be<strong> sufficient to cover the duty involved</strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Board wants the field formations to take care to ensure that the Bank Guarantee remains valid till the export proceeds are realised. </font></p>
<p align="justify"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">The last Circular issued as per the CBEC website is 04/2013-Cus dated 15.01.2013. So, what happened to Circulars 05/2013-Cus to 29/2013-Cus? Actually, in the year 2012, CBEC had issued 29 Circulars and perhaps this Circular was meant to be issued towards the end of 2012 and so numbered as 30. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=25&filename=notification/custom/2012/cuscir12_030.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CBEC Circular No. 30/2013-Cus, Dated : January 31, 2013 </font></strong></a></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Customs - Tariff Value of all goods increased except poppy seeds </font></strong></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT</strong> has changed the Tariff Values. The existing and revised values are as follows. </font></p>
<table width="90%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td colspan="2" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value </font></strong></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><div align="center"></div></td>
<td valign="top" bgcolor="#EFE4F8"><div align="center"></div></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changed <br>
</font></strong><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">USD(Per MT) </font></strong></p> </td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Existing <br>
</font></strong><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">USD(Per MT) </font></strong></p> </td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top"><div align="center"></div></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palm Oil </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">815 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">802 </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palm Oil </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">860 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">853 </font></strong></font></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palm Oil </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">838 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">828 </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Palmolein </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">867 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">860 </font></strong></font></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">5 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RBD Palmolein </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">870 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">863 </font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">6 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Others - Palmolein </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">869 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">862 </font></strong></font></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">7 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Crude Soyabean Oil </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1219 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1190</font></strong></font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">8 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Brass Scrap (all grades) </font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4077 </font></strong></font></p></td>
<td valign="top"><p><font color="#FF0000"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4106 </font></strong></font></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">9 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Poppy Seeds </font></p></td>
<td valign="top" bgcolor="#EFE4F8"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4395 (i.e. no change) </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4395 </font></p></td>
</tr>
</table>
<p> </p>
<table width="90%" border="0" align="center" cellpadding="3" cellspacing="0">
<tr>
<td width="7%" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td width="57%" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td colspan="2" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value </font></strong></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><div align="center"></div></td>
<td valign="top"><div align="center"></div></td>
<td width="19%" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Changed <br>
</font></strong><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">USD </font></strong></p> </td>
<td width="17%" valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Existing <br>
</font></strong><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">USD </font></strong></p> </td>
</tr>
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top"><div align="center"></div></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
</tr>
<tr bgcolor="#EFE4F8">
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold, in any form, in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>545 </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">per 10 grams </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>542 </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">per 10 grams </font></p></td>
</tr>
<tr>
<td valign="top"><p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>1018 </strong></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">per kilogram </font></p></td>
<td valign="top"><p><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>999</strong> </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">per kilogram </font></p></td>
</tr>
</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The rates were changed last by Notification No. 8/2013-Cus NT dated 23.01.2013 </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_016.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification No. 16/2013-Cus.,(N. T.), Dated: January 31, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - Corrections/Amendments in Handbook of Procedures Volume I. </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DGFT</strong> has made certain corrections/amendments in the Handbook of Procedures Vol.1 (Appendices and Aayat Niryat Forms) 2009-2014. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">While consolidating different items under Appendices, certain errors have been noticed in terms of Sr. No., Product Description etc. These errors are rectified. Due to harmonization of ITC (HS) Codes, new Codes with description have been mentioned which would be eligible for incentives under Appendix 37A&37D. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=47&filename=notification/dgft/2012/dgft12pn046.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Public Notice No. 46 (RE-2012)/2009-14, Dated: January 31, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">FTP - setting up of Private/Public Bonded Warehouses for Gems and Jewellery sector </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>GOVERNMENT </strong>has
amended the Foreign Trade Policy, 2009-2014 (RE 2012) and introduced a new
para 4A.16A for setting up of Private/Public Bonded Warehouses for Gems and
Jewellery sector, which reads as: </font></p>
<blockquote>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>Private/Public Bonded Warehouse </strong>- Private/Public Bonded Warehouses may be set up in SEZ/DTA for import and re-export of cut and Polished diamonds, cut and polished coloured gemstones, uncut & unset precious & semi-precious stones, subject to achievement of minimum VA of 5% </font></em></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">This will facilitate setting up of Private/Public Bonded Warehouses in SEZ/DTA for Diamond, Gems and precious/semi precious stones. </font></p>
<p align="justify"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=45&filename=notification/dgft/2012/dgft12not030.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">DGFT Notification No. 30 (RE-2012)/2009-14, Dated: January 31, 2013 </font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No Delay in Clearance at IGI Airport Courier Terminal, New Delhi</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT </strong>has been reported that Customs is insisting that the Courier Companies Produce an authorization from the recipient of the gifts before allowing clearance, which is causing delays and hardship to individuals. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is clarified that Customs no longer insists on the submission of authorization prior to clearance of imported gifts and the Customs clearance is given immediately. Such authorization is required to be given within a week of the clearance of the item. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">At the same time, they have noticed that the facility of import of goods by Courier companies has been attempted to be misused by unscrupulous people importing commercial goods in the guise of gifts. Therefore, while ensuring quick clearance of genuine gift consignment, the Customs is alert to any misuse and shall ensure that the facility is not exploited. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is reiterated for the benefit of the Courier companies as well as the public at large that bonafide gift consignments imported through Couriers are being given prompt clearance by Customs. In case of any difficulty in taking clearance of import of gift parcels, the Authorized Couriers or individuals concerned are advised to approach the Assistant/ Deputy Commissioner of Customs, New Delhi courier Terminal, IGI Airport, New Delhi (Telephone 25653424) for prompt action.</font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">A
Public Prosecutor, even though an employee of Govt continues to be advocate
and is eligible for appointment as District judge - SC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>WHAT</strong> is the meaning of the expression ‘the service' in Article 233(2) of the Constitution of India? What is meant by ‘advocate' or ‘pleader' under Article 233(2)? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether a District Attorney/Additional District Attorney/Public Prosecutor/Assistant Public Prosecutor/Assistant Advocate General, who is full time employee of the Government and governed and regulated by the statutory rules of the State and is appointed by direct recruitment through the Public Service Commission, is eligible for appointment to the post of District Judge under Article 233(2) of the Constitution? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">These were the questions, which have been raised for consideration in a group of appeals in the Supreme Court recently. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">One of the qualifications for direct recruits is that he must have been duly enrolled as an Advocate and has practiced for a period not less than seven years: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 49 of the Bar Council of India Rules read as under: </font></p>
<p align="justify"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"An advocate shall not be a full-time salaried employee of any person, government, firm, corporation or concern, so long as he continues to practice, and shall, on taking up any employment, intimate the fact to the Bar Council on whose roll his name appears, and shall thereupon cease to practise as an advocate so long as he continues in such employment".</font></em></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">So, the question is whether a Public Prosecutor who is an employee of the Government can be appointed as a District Judge? </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Supreme Court made some interesting observations: </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The expression "advocate or pleader" refers to legal practitioner and, thus, it means a person who has a right to act and/or plead in court on behalf of his client. It refers to the members of the Bar practising law. In other words, the expression "advocate or pleader" in Article 233(2) has been used for a member of the Bar who conducts cases in court or, in other words acts and/or pleads in court on behalf of his client. A Public Prosecutor or a Government Counsel on the rolls of the State Bar Council and entitled to practice under the 1961 Act was held to be covered by the expression "advocate" under Article 233(2). </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What Rule 49 of the BCI Rules provides is that an advocate shall not be a full time salaried employee of any person, government, firm, corporation or concern so long as he continues to practice. The "employment" spoken of in Rule 49 does not cover the employment of an advocate who has been solely or, in any case, predominantly employed to act and/or plead on behalf of his client in courts of law. If a person has been engaged to act and/or plead in court of law as an advocate although by way of employment on terms of salary and other service conditions, such employment is not what is covered by Rule 49 as he continues to practice law but, on the other hand, if he is employed not mainly to act and/or plead in a court of law, but to do other kinds of legal work, the prohibition in Rule 49 immediately comes into play and then he becomes a mere employee and ceases to be an advocate. The bar contained in Rule 49 applies to an employment for work other than conduct of cases in courts as an advocate. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Rule 43 of the BCI Rules provides that an advocate, who has taken a full-time service or part-time service inconsistent with his practising as an advocate, shall send a declaration to that effect to the respective State Bar Council within time specified therein and any default in that regard may entail suspension of the right to practice. In other words, if full-time service or part-time service taken by an advocate is consistent with his practising as an <a></a>advocate, no such declaration is necessary. The factum of employment is not material but the key aspect is whether such employment is consistent with his practising as an advocate or, in other words, whether pursuant to such employment, he continues to act and/or plead in the courts. If the answer is yes, then despite employment he continues to be an advocate. On the other hand, if the answer is in negative, he ceases to be an advocate. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">An advocate has a two-fold duty: (1) to protect the interest of his client and pursue the case briefed to him with the best of his ability, and (2) as an officer of the Court. Whether full-time employment creates any conflict of duty or interest for a Public Prosecutor/Assistant Public Prosecutor? The Supreme Court did not think so. A Public Prosecutor is not a mouthpiece of the investigating agency. Even though Public Prosecutor/Assistant Public Prosecutor is in full-time employ with the government and is subject to disciplinary control of the employer, but once he appears in the court for conduct of a case or prosecution, he is guided by the norms consistent with the interest of justice. His acts always remain to serve and protect the public interest. He has to discharge his functions fairly, objectively and within the framework of the legal provisions. It may, therefore, not be correct to say that an Assistant Public Prosecutor is not an officer of the court. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see </font><font size="1" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=50&filename=legal/sc/2013/2013-TIOL-12-SC-MISC-LB.htm" target="_blank">2013-TIOL-12-SC-MISC-LB</a></font></strong></p>
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<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> – Monday's cases</font></strong></font></strong></font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><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><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Petitioner having failed to exercise option of redemption granted to him, title to seized gold vested absolutely in Union Government and no fault can be found in action that was pursued of selling the confiscated property - Petition filed after 18 years - Dismissed: HC </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>ON</strong> 17th February 1989 the Collector of Customs (Preventive) Mumbai passed an order by which gold ornaments seized from the Petitioner were confiscated under Section 71 of the Gold (Control) Act, 1968. The Collector permitted redemption on the payment of a redemption fine of Rs.75,000/- and also imposed a personal penalty of Rs.40,000/-. By an order dated 7 April 1993 the Tribunal reduced the redemption fine to Rs.40,000/- and the personal penalty to Rs.20,000/-. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">After nearly eighteen years, on 23rd August, 2011, the petitioner made a representation to the department for return of the sale proceeds of the gold after adjusting the government dues. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether for purpose of computation of capital gains u/s 50C on sale of industrial galas, expenses like licence fees and property tax paid in advance do not form part of cost of such asset - YES: ITAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Bench are - Whether for the purpose of computation of capital gains u/s 5OC on sale of industrial galas, the expenses like licence fees, property tax paid in advance do not form part of cost of such asset and Whether if the deposits and expenses are not treated as a part of the cost of the industrial galas, in such circumstances these deposits and expenses will have to be allowed as business loss as these deposits and expenses paid in advance are required to be allowed as revenue expenses on closure of the unit. And the verdict goes against the assessee. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Central Excise</font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Officers of department have no respect for orders passed by Tribunal and they are following their own law, which results in unnecessary litigation before Tribunal: CESTAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> action of both authorities, i.e. adjudicating authority and Commissioner (Appeals) are not appreciable. Moreover, when there is no direction for re-adjudication by the Commissioner (Appeals), and appeal against the order of Commissioner (Appeals) is pending before this Tribunal, the adjudicating authority dared to pass the impugned order. Further, the Commissioner (Appeals) has also not bothered about the stay of operation of the order dated 21.8.2009 by this Tribunal. This shows that the officers of the department have no respect for the orders passed by this Tribunal and they are following their own law which results in unnecessary litigation before this Tribunal. In this case, till disposal of the appeal against the order dated 21.08.2009 by this Tribunal, the litigation could have been avoided but both the lower authorities chose to continue unnecessary litigation. The action of both the lower authorities is not appreciable at all. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Monday for the judgements</font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a Nice Weekend </font></p>
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