TIOL-DDT 339 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#663399" size="3">TIOL-DDT 339</font><br>
10 04 2006<br>
Monday</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Right to Information - Third Party information to be furnished</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In a recent case before the Central Information Commission, the appellant asked for the details of the Income Tax Returns submitted by a particular firm and copies of the orders passed. The appellate authority contended that the details of document sought by the appellant pertain to third party' information and the concerned party has not given its consent for disclosure of the information. As such, there is no public action involved in filing income tax returns by a private party. Such information is personal and submitted in fiduciary capacity. Therefore, it cannot be disclosed.<br>
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The case reached the Central Information Commission which observed that, Income Tax Returns filed by the assessee are confidential information, which include details of commercial activities and that it relates to third party. These are submitted in fiduciary capacity. There is also no public action involved in the matter. Disclosure of such information is therefore exempted under Section 8(1) (d) & (j). In the case of suspicion of corruption the matter may be taken up with the appropriate authority. In the spirit of RTI Act, the public authority is required to adopt an open and transparent process of evaluation norms and procedures for assessment of tax liabilities of various categories of assessee. Every action taken by the public authority in question is in public interest and therefore the relevant orders pertaining to the review and revision of tax assessment is a public action. There is therefore no reason why such orders should not be disclosed. The Chief Commissioner of Income Tax is accordingly directed to supply relevant copies of the income tax assessment orders </font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
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<b>F.No. 11/52/2006-CIC - Dated, the 30th March, 2006 of the CIC</b></font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>SBI strike ends hope the poor employees get their salaries</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The strike by the SBI employees has been called off. They now get a higher pension. But does anybody take into consideration the huge damage it caused? Look at this real situation. It's a remote range. They normally get their salary cheque by the last day of the month and it is encashed in the local State Bank of India. March month's salary is paid only in April. The cheque is received in the Range but the State Bank is on strike and so the cheque cannot be realised. The Superintendent is a nice gentleman and he is concerned about his two sepoys who will be struggling without the salary. So he requests the assessee to advance Rs. 9000/- to his sepoys with a promise that the amount will be reimbursed once the strike is called off. The assessee wants to help but his account is also with the SBI and he is in a severe financial crunch; so he cannot help. The SBI employees have got their enhanced pension, but what about the poor sepoys who did not get their salaries? This was a month with Sri Ram Navami, Maha Veer Jayanti and Good Friday all expensive affairs. What do poor sections of the society do with no salaries? The Government should have anticipated their woes.</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>No outsourcing of core Customs functions</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Union Minister of State for Finance, S.S. Palanimanickam, has allayed apprehension that outsourcing and off shoring could lead to loss of knowledge capital or institutional skill. Stating that the core functions of the Customs Department could not be outsourced, the Minister said Customs officers would continue to have a pivotal role in protecting the strategic interest of the country and its security. He was speaking at the closing session of the WCO meet at Bangalore.</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>It makes sense to outsource IT to those who know it best: Premji</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Application of IT to Customs can contribute to bringing in efficiencies, says Wipro Chairman, Azim Premji. He was speaking at the World Customs Organisation (WCO) IT conference. "From the Customs point of view, it makes sense to outsource IT to those who know it best. "The application of IT would help the Department in improving connectivity and standardisation of documentation, he added. Similarly, IT could also help in completing the bill of entry well before the arrival of the cargo, facilitating easy passage, he added. This would eventually help in improving productivity. The Infosys Chairman, N.R. Narayanmurthy, said that it was time for India to take advantage of low and medium technology manufacturing for employment generation and improving the incomes in rural areas. IT applications in Customs would help bring in greater transparency, improved efficiency, and accountability, he added. He also wanted the Government and organisations to adopt meritocracy for attracting talent and capital into the country. This, he said, would eventually help enhance the level of excellence in the country.</font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Please switch off your cell phones elementary courtesy FM</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Cell phones are a real nuisance. Many Chief Commissioners would not allow people with cell phones into their rooms. Yesterday the FM was really perturbed at cell phones ringing at his press conference announcing the end of SBI strike. A visibly upset PC said, Please switch off your cell phones - elementary courtesy It is indeed!</font></p>
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<TD><IMG height=67 hspace=5 src="http://www.taxindiaonline.com/RC2/image/ddt/gnl_word.jpg" width=67 align=absMiddle vspace=5><B><I>Obiter dicta </I></B></TD>
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<p><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Literally, this phrase means things said (dicta) by the way (obiter). </b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Judicial obiter dicta, that is to say statements of law which go beyond the occasion, and lay down a rule that is irrelevant to the purpose in hand, or is stated by way of analogy merely, or is regarded by a later court as being unduly wide, on the other hand, are persuasive precedents. A court may give various observations not precisely relevant to the issue before it. Such observations do not give the court's final decision on a live issue. So, they are not endowed with as much authority as the actual decision. They are without binding authority, but are nonetheless important. Not only do they help to rationalize the law, they serve to suggest solutions to problems not yet decided by the courts.<br>
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Obiter dicta of a High Court decision may not be binding on subordinate courts and judicial and quasi-judicial bodies. However, obiter dicta of the Hon'ble Supreme Court are binding.<br>
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Obiter dicta is more or less presumably unnecessary to the decision. It may be an expression of a view point or sentiments which has no binding effect.<br>
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An obiter dictum as distinguished from ratio decidendi is an observation of the court on a legal question suggested in a case before it but not arising in such manner as to require a decision. Such an obiter may not have binding precedent but it cannot be denied that it is of considerable weight<br>
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<font color="#663399"><b>Bigamy: Two rites making a wrong.</b></font> <b>(Bob Hope)</b><br>
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<font color="#FF6666"><b>Tomorrow is a holiday<br>
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Until 12th with more DDT<br>
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Have a nice day.<br>
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Mail your comments to</b></font> <a href="vijaywrite@taxindiaonline.com">vijaywrite@taxindiaonline.com</a></font>
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