| 11th Plan | 2007-08 | 2007-08 | 2008-09 | |||||
| Outlay | BE | RE | BE | ||||||
| CSIR | |||||||||
| National Laboratories | 6400.00 | 864.00 | 858.00 | 960.00 | |||||
| National S&T Human Resource Development | 800.00 | 60.00 | 60.00 | 75.00 | |||||
| Intellectual Property & technology Development | 240.00 | 30.00 | 36.20 | 34.00 | |||||
| R&D Management Support | 160.00 | 25.00 | 20.00 | 25.00 | |||||
| NIMTLI | 700.00 | 55.00 | 55.00 | 60.00 | |||||
| Setting up of Institute of Translational Research | 100.00 | 1.00 | 1.00 | 1.00 | |||||
| Total CSIR | 8400.00 | 1035.00 | 1030.20 | 1155.00 |
Saturday, December 27, 2008
CSIR & 11th plan outlay
Chief Administrative Officer at NBRC, LAST DAY- 15 DAY FROM PUBLICATION
Advertisement No. 6/2008
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Friday, December 26, 2008
Operation of Distinguished Scientist (DS) positions in the Council of Scientific and Industrial Research (CSIR)
The Cabinet today approved a proposal on “Operation of Distinguished Scientist (DS) positions in the Council of Scientific and Industrial Research (CSIR) in the pre-revised Higher Administrative Grade + (HAG + Grade) of Rs. 24050-650-26000 by up-gradation of 30 existing posts of Group (IV) scientists.”
By implementing this scheme, CSIR seeks to recruit for its national laboratories scientific leaders, nationally as well as from amongst Scientists and Technologists of Indian Origin (STIOs), with proven track records of managing very challenging National, and International scientific programmes. Such leaders would spearhead strategically important programmes of CSIR and mentor young scientists to take on leadership roles.
The need to induct ‘Distinguished Scientist’ (DS) position, a HAG+ grade position would help achieve CSIR’s overarching ambition to excel in all scientific domains and to enable it to realize higher levels of productivity, compete in knowledge driven global economy, strengthen its scientific work force, and to check migration or attrition of scientists. Further, these positions are critical for CSIR which is set to create vibrant ‘Centres of Excellence’ around cutting edge of Science & Technology, to drive mega projects, and set-up Mission oriented programmes in various frontier R&D areas of Science & Technology.
The need to induct ‘Distinguished Scientist’ (DS) position, a HAG+ grade position would help achieve CSIR’s overarching ambition to excel in all scientific domains and to enable it to realize higher levels of productivity, compete in knowledge driven global economy, strengthen its scientific work force, and to check migration or attrition of scientists. Further, these positions are critical for CSIR which is set to create vibrant ‘Centres of Excellence’ around cutting edge of Science & Technology, to drive mega projects, and set-up Mission oriented programmes in various frontier R&D areas of Science & Technology.
215th report of Law Commission regarding "Administrative Tribunal*
The Law Commission of India submitted to the Government of India, its 215th Report on “L. Chandra Kumar be revisited by Larger Bench of Supreme Court”. The Hon’ble Chairman of the Commission, Dr. Justice AR. Lakshmanan, former Supreme Court Judge, forwarded the said Report to the Hon’ble Union Law Minister, Dr. Hans Raj Bhardwaj, on 17th December, 2008.
A radical change was brought about in the constitutional law through section 46 of the Constitution (Forty-second Amendment) Act, 1976, which inserted new Part XIVA on ‘Tribunals’ in the Constitution. Article 323A empowers Parliament to provide, by law, for the adjudication or trial by administrative tribunals of disputes and complaints with respect to recruitment and conditions of service of persons appointed to public services and posts in connection with the affairs of the Union or of any State. The law may provide for the establishment of an administrative tribunal for the Union and a separate administrative tribunal for each State or for two or more States. The law may take out adjudication of disputes relating to service matters from the hands of the civil courts and the High Courts.
Pursuant to the provisions of article 323A, Parliament enacted the Administrative Tribunals Act, 1985 (Act) to establish an Administrative Tribunal for the Union, viz., the Central Administrative Tribunal and a separate Administrative Tribunal for a State or a Joint Administrative Tribunal for two or more States. The establishment of Administrative Tribunals became necessary since a large number of cases relating to service matters were pending before various courts. It was expected that the setting up of the Administrative Tribunals would not only reduce the burden of courts, but would also provide speedy relief to the aggrieved public servants.
In S. P. Sampath Kumar [(1985) 4 SCC 458], the Supreme Court directed the carrying out of certain measures with a view to ensuring the functioning of the Administrative Tribunals along constitutionally sound principles. The changes were brought about in the Act by an amending Act (Act 19 of 1986). Jurisdiction of the Supreme Court under article 32 was restored. Constitutional validity of the Act was finally upheld in S. P. Sampath Kumar [(1987) 1 SCC 124] subject, of course, to certain amendments relating to the form and content of the Administrative Tribunals. The suggested amendments were carried out by another amending Act (Act 51 of 1987).
Thus became the Administrative Tribunals an effective and real substitute for the High Courts.
In 1997, a seven-Judge Bench of the Supreme Court in L. Chandra Kumar [JT 1997 (3) SC 589] held that clause 2 (d) of article 323A and clause 3(d) of article 323B, to the extent they empower Parliament to exclude the jurisdiction of the High Courts and the Supreme Court under articles 226/227 and 32 of the Constitution, are unconstitutional. Section 28 of the Act and the “exclusion of jurisdiction” clauses in all other legislations enacted under the aegis of articles 323A and 323B would, to the same extent, be unconstitutional. The Court held that the jurisdiction conferred upon the High Courts under articles 226/227 and upon the Supreme Court under article 32 of the Constitution is part of the inviolable basic structure of our Constitution. All decisions of the Administrative Tribunals are subject to scrutiny before a Division Bench of the High Court within whose jurisdiction the Tribunal concerned falls.
As a result, orders of the Administrative Tribunals are being routinely appealed against in High Courts, whereas this was not the position prior to the L. Chandra Kumar’s case.
On 18th March 2006, the Administrative Tribunals (Amendment) Bill, 2006 (Bill No. XXVIII of 2006) was introduced in Rajya Sabha to amend the Act by incorporating therein, inter alia, provisions empowering the Central Government to abolish Administrative Tribunals, and for appeal to High Court to bring the Act in line with L. Chandra Kumar. The Department-related Parliamentary Standing Committee on Personnel, Public Grievances, Law and Justice in its 17th Report on the said Bill did not subscribe to the same and as for the provision for appeal to High Court expressed the view that the original conception of the Administrative Tribunals be restored and appeal to High Court is unnecessary, and that if a statutory appeal is to be provided it should lie to the Supreme Court only.
In the above backdrop, the Law Commission took up the study on the subject suo motu. The Administrative Tribunals were conceived as and constitute an effective and real substitute for the High Courts as regards service matters. Moreover, the power of judicial review of the High Courts cannot be called as inviolable as that of the Supreme Court. The very objective behind the establishment of the Administrative Tribunals is defeated if all the cases adjudicated by them have to go before the concerned High Courts. If one appeal is considered to be a must, an intra-tribunal appeal would be the best option, and then the matter can be taken to the Supreme Court by way of special leave petition under article 136. The Law Commission is of the view that L. Chandra Kumar’s case needs to be revisited by a Larger Bench of the Supreme Court or necessary and appropriate amendments may be effected in the Act in accordance with law and it has recommended accordingly.
A radical change was brought about in the constitutional law through section 46 of the Constitution (Forty-second Amendment) Act, 1976, which inserted new Part XIVA on ‘Tribunals’ in the Constitution. Article 323A empowers Parliament to provide, by law, for the adjudication or trial by administrative tribunals of disputes and complaints with respect to recruitment and conditions of service of persons appointed to public services and posts in connection with the affairs of the Union or of any State. The law may provide for the establishment of an administrative tribunal for the Union and a separate administrative tribunal for each State or for two or more States. The law may take out adjudication of disputes relating to service matters from the hands of the civil courts and the High Courts.
Pursuant to the provisions of article 323A, Parliament enacted the Administrative Tribunals Act, 1985 (Act) to establish an Administrative Tribunal for the Union, viz., the Central Administrative Tribunal and a separate Administrative Tribunal for a State or a Joint Administrative Tribunal for two or more States. The establishment of Administrative Tribunals became necessary since a large number of cases relating to service matters were pending before various courts. It was expected that the setting up of the Administrative Tribunals would not only reduce the burden of courts, but would also provide speedy relief to the aggrieved public servants.
In S. P. Sampath Kumar [(1985) 4 SCC 458], the Supreme Court directed the carrying out of certain measures with a view to ensuring the functioning of the Administrative Tribunals along constitutionally sound principles. The changes were brought about in the Act by an amending Act (Act 19 of 1986). Jurisdiction of the Supreme Court under article 32 was restored. Constitutional validity of the Act was finally upheld in S. P. Sampath Kumar [(1987) 1 SCC 124] subject, of course, to certain amendments relating to the form and content of the Administrative Tribunals. The suggested amendments were carried out by another amending Act (Act 51 of 1987).
Thus became the Administrative Tribunals an effective and real substitute for the High Courts.
In 1997, a seven-Judge Bench of the Supreme Court in L. Chandra Kumar [JT 1997 (3) SC 589] held that clause 2 (d) of article 323A and clause 3(d) of article 323B, to the extent they empower Parliament to exclude the jurisdiction of the High Courts and the Supreme Court under articles 226/227 and 32 of the Constitution, are unconstitutional. Section 28 of the Act and the “exclusion of jurisdiction” clauses in all other legislations enacted under the aegis of articles 323A and 323B would, to the same extent, be unconstitutional. The Court held that the jurisdiction conferred upon the High Courts under articles 226/227 and upon the Supreme Court under article 32 of the Constitution is part of the inviolable basic structure of our Constitution. All decisions of the Administrative Tribunals are subject to scrutiny before a Division Bench of the High Court within whose jurisdiction the Tribunal concerned falls.
As a result, orders of the Administrative Tribunals are being routinely appealed against in High Courts, whereas this was not the position prior to the L. Chandra Kumar’s case.
On 18th March 2006, the Administrative Tribunals (Amendment) Bill, 2006 (Bill No. XXVIII of 2006) was introduced in Rajya Sabha to amend the Act by incorporating therein, inter alia, provisions empowering the Central Government to abolish Administrative Tribunals, and for appeal to High Court to bring the Act in line with L. Chandra Kumar. The Department-related Parliamentary Standing Committee on Personnel, Public Grievances, Law and Justice in its 17th Report on the said Bill did not subscribe to the same and as for the provision for appeal to High Court expressed the view that the original conception of the Administrative Tribunals be restored and appeal to High Court is unnecessary, and that if a statutory appeal is to be provided it should lie to the Supreme Court only.
In the above backdrop, the Law Commission took up the study on the subject suo motu. The Administrative Tribunals were conceived as and constitute an effective and real substitute for the High Courts as regards service matters. Moreover, the power of judicial review of the High Courts cannot be called as inviolable as that of the Supreme Court. The very objective behind the establishment of the Administrative Tribunals is defeated if all the cases adjudicated by them have to go before the concerned High Courts. If one appeal is considered to be a must, an intra-tribunal appeal would be the best option, and then the matter can be taken to the Supreme Court by way of special leave petition under article 136. The Law Commission is of the view that L. Chandra Kumar’s case needs to be revisited by a Larger Bench of the Supreme Court or necessary and appropriate amendments may be effected in the Act in accordance with law and it has recommended accordingly.
Tuesday, December 23, 2008
Ashok Parthasarathi: A Totally Infeasible Instrumentality?
The recently approved IP Bill has many attractive features but falls short on practicality and feasibility
The Cabinet has recently approved a Bill titled the “Protection and Utilization of Public Funded Intellectual Property Bill, 2008”. The objective of the Bill is touted as making a career in higher educational institutions such as universities, IITs and government-funded public research institutions such as those of the CSIR, ICAR and ICMR more attractive for scientists, by giving them a share in the revenue generated by the licensing and commercialisation of the results of their research.
According to the Bill, scientists who create intellectual property rights in the form of patentable results will get 30 per cent of the income obtained from licensing the results of their research, after deduction of expenses incurred on the protection and utilisation of the Intellectual Property Rights (IPRs). Out of the remaining amount, the institution where they work would retain 40 per cent for further research and meeting the expenses for the protection and maintenance of the IPRs. The remaining 30 per cent would be put in a special fund for the “management of IPRs”.
The fund would be under the charge of a committee to be constituted by the scientific organisation. The committee would also identify, assess and document public-funded intellectual property with commercial potential generated by the institution. Besides, it would monitor the licensing and assignment of the IPRs to industry, conduct market research and help in the commercialisation of IPRs. Every institution that receives funds from the government will have to constitute such a committee. It will have to inform the government of the generation of an IPR within two months and apply within three months to retain the IPR title. The government will normally allow the institution to keep the IPR title. The institution will have to submit a report every six months on the steps taken for the utilisation of the IPRs. It will also have to get the government’s permission before assigning the IPR to anyone.
An official in the ministry of science and technology said the government has formulated the Bill because, though public-funded research in universities and academic and research institutions often produced innovations that held potential for the public good, a large portion of them was not reaching industry or the public. These elements of the Bill look, prima facie, attractive. However, there are problems of practicality and feasibility.
Firstly, the R&D-undertaking university or research lab is to file a “disclosure” to “the government” that a result/finding/process of its research is a new invention or discovery, and this has to be done within 60 days. Now, it is most often not possible for the scientist to know within 60 days whether a result of his/her research is/contains patentable Intellectual Property (IP). Such a conclusion can be reached only after undertaking extensive searches of global databases. Secondly, whether the claimed IP is patentable/copyrightable under the patent law in India and other countries. This cannot be done in 60 days. Thirdly, the institution in which the scientist who makes such a claim shall, within a further 90 days, indicate to “the government” the “designated countries” in which it proposes to file for IP protection. The Bill does not indicate how the “designated countries” are selected by the recipient, eg why Italy and not Israel.
The absence of these and other crucial aspects is understandable as it would require detailed knowledge of many issues, including the procedures and cost of patenting in each of the designated countries—which, in the US, can be Rs 3 lakh per patent. Making these assessments involves a lot of work and time. It will also require a thorough market survey in each of the designated countries. Our universities and research institutions will just not have the capacity to identify and tie up with an agent/representative in each country; and get that agent to get such a market survey done, for which there may be upfront payment to the agent. A survey should help to identify a company in that country interested in, and able to, commercialize the IP in that country. The IP licensing fees and other terms and conditions depend on that company’s assessment of the scope and quality of the technology being offered under an IP-protected technology transfer agreement. It is impossible for any of our universities and indeed for many IITs and even several CSIR/ICAR/ICMR research institutions to do all this. They just do not have the institutional capacity, the skills and the funds needed.
No intellectual property management committee could do any, let alone all, of this. The Bill gives no indication of what the composition of such a committee would be. It also does not indicate how the IP management fund, which the Bill calls for, will be used. This fund is to be built up from 30 per cent of the licensing fees earned. Most importantly, the Bill blithely assumes that such fees would be large enough to have a surplus to put in the Fund after all the costs of marketing and market surveys.
All this is most optimistic, indeed unrealistic. Those costs plus the cost of IP protection (eg taking out patent copyrights not only at home but in the designated countries), as also the maintenance, surveillance and monitoring of infringements and suing infringing parties, and the huge costs of all these actions/measures just cannot be met when the payment has to be upfront, ie, before licensing revenues come in. In fact, the long experience of our premier national organisation doing all this for scientists and technologies from some 200 universities, IITs and research institutions, with its 80 technical, commercial and legal in-house professionals and a plethora of external consultants, viz, the National Research Development Corporation (NRDC), shows that far from having any surplus to put in the fund, each recipient would need huge funding from some source in addition to what it earns from licensing the IP-protected technology/research results. The Bill is silent on this crucial issue.
All in all, the scheme as set out in the Bill will just not fly. The only way it can fly is if the recipient institutions enter into broad-based MOUs with NRDC for the latter to provide this plethora of services, to protect the IP generated by its scientists and license and commercialise the research results generated by the IP creators, ie, individual research scientists of the “recipient”. As CSIR, ICAR and ICMR and a large number of universities already have, we should continue to use the proven capabilities of the long and efficiently functioning NRDC rather than create a wholly unworkable new mechanism as proposed in the Bill.
The writer is Former S&T Adviser to late Prime Minister Indira Gandhi and former secretary to a number of scientific departments of the Government of India
Courtesy : Business Standard
Pension part of right to life: Bombay HC
Mumbai: Pensioners now have a reason to smile. In a landmark judgment, the Bombay high court has held that pension is a vital aspect of social security and that the right to receive it constitutes a right to life under the constitution. Moreover, it held that pension must be paid regularly in the first week of the month.
‘‘Deprive a pensioner of the payment and you deprive him or her of the right to life. Delayed pensionary payments place a pensioner in a position of uncertainty and dependence which impinges on the quality of life under Article 21, and the right to dignified existence of the aged,’’ said Justice D Y Chandrachud while directing the transport undertaking of Solapur Municipal Corporation to deposit the pensions of 13 retired employees on the first day of the succeeding month or latest by the seventh day.
The judge noted that pensioners can’t be left to the mercy of the administration to receive what is a matter of right.
‘‘Pensioners must lead their lives with a sense of self-respect and dignity,’’ he held as he innovatively developed the rights of senior citizens, especially pensioners, in consonance with the guarantees expected under the constitution. The judgment was passed in a case where the Solapur civic body had challenged a direction of an industrial court which had labelled its action of delaying pension payments inordinately each month as an unfair labour practice and directed it to credit the monthly pension by the first day of each following month.
The civic body explained that it was in financial difficulties and said it could pay by the 15th and not the first. The civic body argued that the Maharashtra Civil Services (Pension) Rules does not mandate payment by the first of each following month. It says payment has to be made ‘‘on or after the first day...’’
Courtesy : Times of India
Original Court Order Here
‘‘Deprive a pensioner of the payment and you deprive him or her of the right to life. Delayed pensionary payments place a pensioner in a position of uncertainty and dependence which impinges on the quality of life under Article 21, and the right to dignified existence of the aged,’’ said Justice D Y Chandrachud while directing the transport undertaking of Solapur Municipal Corporation to deposit the pensions of 13 retired employees on the first day of the succeeding month or latest by the seventh day.
The judge noted that pensioners can’t be left to the mercy of the administration to receive what is a matter of right.
‘‘Pensioners must lead their lives with a sense of self-respect and dignity,’’ he held as he innovatively developed the rights of senior citizens, especially pensioners, in consonance with the guarantees expected under the constitution. The judgment was passed in a case where the Solapur civic body had challenged a direction of an industrial court which had labelled its action of delaying pension payments inordinately each month as an unfair labour practice and directed it to credit the monthly pension by the first day of each following month.
The civic body explained that it was in financial difficulties and said it could pay by the 15th and not the first. The civic body argued that the Maharashtra Civil Services (Pension) Rules does not mandate payment by the first of each following month. It says payment has to be made ‘‘on or after the first day...’’
Courtesy : Times of India
Original Court Order Here
40 Years of the Mouse
On December 9, 1968, Stanford Research Institute scientist Douglas Engelbart demonstrated his unique invention--the computer mouse--for the first time in public. It took another decade and a half for it to catch on, but once it did, computing was never the same. And today, it's hard to imagine using a desktop or laptop computer without a mouse (or one of its latter-day substitutes such as the touchpad).
Above is Engelbart's first prototype mouse (held by its inventor). Note the square shape, hand-crafted wood case, and giant wheel inside. The part of this little beast that most resembles a modern mouse is the tail-like cord that gave it its name–though many mice do away with that today, of course. (Image from Wikipedia.)
Monday, December 22, 2008
CAT has no power to interfere in PCA matters: HC
The Allahabad High Court on Monday ruled that the Central Administrative Tribunal had no power to interfere if an action is taken against an officer under the Prevention of Corruption Act.
The court gave the ruling on a writ petition filed by the Uttar Pradesh government challenging an order of the Allahabad bench of the CAT.
Last February, the CAT had quashed a state government order directing lodging of an FIR against an IAS officer under the Prevention of Corruption Act after a vigilance probe found that he had allegedly amassed wealth disproportionate to his known sources of income.
A Division Bench comprising Justice Amitav Lala and Justice A P Sahi observed that the CAT had no jurisdiction to interfere in such matters.
It ordered that proceedings be initiated against the officer in accordance with the law.
The court gave the ruling on a writ petition filed by the Uttar Pradesh government challenging an order of the Allahabad bench of the CAT.
The court gave the ruling on a writ petition filed by the Uttar Pradesh government challenging an order of the Allahabad bench of the CAT.Last February, the CAT had quashed a state government order directing lodging of an FIR against an IAS officer under the Prevention of Corruption Act after a vigilance probe found that he had allegedly amassed wealth disproportionate to his known sources of income.
A Division Bench comprising Justice Amitav Lala and Justice A P Sahi observed that the CAT had no jurisdiction to interfere in such matters.
It ordered that proceedings be initiated against the officer in accordance with the law.
Saturday, December 20, 2008
Journal Science selects top 10 scientific breakthroughs of 2008
In its annual list of the year's top 10 scientific breakthroughs, the prestige scientific journal Science has given top honors to research that produced "made-to-order" cell lines by reprogramming cells from ill patients.
"These cell lines, and the techniques for producing them, offer long-sought tools for understanding -- and hopefully someday curing -- difficult-to-study diseases such as Parkinson's disease and type 1 diabetes," Science said Thursday in a statement.
Two years ago, in experiments with mice, researchers showed that they could wipe out a cell's developmental "memory" by inserting just four genes. Once returned to its pristine, embryonic state, the cell could then be coaxed to become an altogether different type of cell.
This year, scientists built on this work with spectacular results. Two research teams took cells from patients suffering from a variety of diseases and reprogrammed them into stem cells. A third research team skipped the embryonic state altogether and, working with mouse cells, turned one type of mature pancreas cells, called exocrine cells, directly into another type, called beta cells.
The new cell lines will be major tools for understanding how diseases arise and develop, and they may also prove useful in screens for potential drugs. Eventually, if scientists can master cellular reprogramming so that it's more finely controlled, efficient and safe, patients may someday be treated with healthy versions of their own cells.
The other nine scientific achievements of 2008 selected by Science are:
-- Exoplanets: For the first time this year, astronomers directly observed planets orbiting other stars, using special telescope techniques to distinguish the planets' faint light from the stars' bright glare.
-- Expanding the catalog of cancer genes: By sequencing genes from various cancer cells, including pancreatic cancer and glioblastoma, two of the deadliest cancers, researchers turned up dozens of mutations that remove the brakes on cell division and send the cell down the path to cancer.
-- New mystery materials: High-temperature superconductors are materials that carry electricity without resistance at inexplicably high temperatures. In 2008, researchers created a stir by discovering a whole second family of high-temperature superconductors, consisting of iron compounds instead of copper-and-oxygen-compounds.
-- Watching proteins at work: Biochemists encountered major surprises this year as they watched proteins bind to their targets, switch a cell's metabolic state and contribute to a tissue's properties.
-- Toward renewable energy on demand: This year, researchers found a promising new tool for storing excess electricity generated from part-time sources like wind and solar power, on industrial scale. A cobalt-phosphorus catalyst that's relatively easy to come by can use electricity to split water to free its hydrogen, which can in turn be fed into fuel cells to produce electricity again.
-- The video embryo: In 2008, researchers observed in unprecedented detail the dance of cells in a developing embryo, recording and analyzing movies that trace the movements of the roughly 16,000 cells that make up the zebrafish embryo by the end of its first day of development.
-- "Good" fat: In a study that may offer new approaches to treating obesity, scientists discovered that they could morph "good" brown fat, which burns "bad" white fat to generate heat for the body, into muscle and vice versa.
-- Calculating the weight of the world: Physicists now have the calculations in hand to show that the standard model -- which describes most of the visible universe's particles and their interactions -- accurately predicts how much mass protons and neutrons have.
-- Faster, cheaper genome sequencing: Researchers reported a flurry of genome sequences this year -- from woolly mammoths to human cancer patients -- aided by a variety of sequencing technologies that are much speedier and cheaper than the ones used to sequence the first human genome.
Friday, December 19, 2008
SC verdict on out of Syllabus Question asked in Departmental Examination
An unsuccessful examinee challenged the departmental examination for the promotion of accounts officers, claiming that some questions were on topics that were not in the syllabus. The Central Administrative Tribunal allowed the application, directing that the minimum qualifying marks be awarded to all applicants in the questions concerned. The authorities won the case at the Andhra Pradesh High Court. When the examinee appealed to the Supreme Court, however, it dismissed the appeal, holding that the accounts officer was expected to have an overall knowledge of the accounts code, treasury rules etc. It added that it was not for the tribunal to pass an order on the supposition that the examinees had misunderstood the extent of the syllabus. (N. Lokanadham vs Telecom Commission)
CASE NO.: Appeal (civil) 2896 of 2008
CASE NO.: Appeal (civil) 2896 of 2008
Thursday, December 18, 2008
Tax Deduction and Collection Account Number (TAN)
Tax Deduction and Collection Account Number (TAN)
TAN or Tax Deduction and Collection Account Number is a 10 digit alpha numeric number required to be obtained by all persons who are responsible for deducting or collecting tax. All those persons who are required to deduct tax at source or collect tax at source on behalf of Income Tax Department are required to apply for and obtain TAN. TAN is allotted by the Income Tax Department on the basis of the application submitted to TIN Facilitation Centres managed by National Securities Depository Limited ( NSDL ). NSDL will intimate the TAN which will be required to be mentioned in all future correspondence relating to TDS/TCS. An application for allotment of TAN is to be filled in Form 49B and submitted at any of the TIN facilitation centres meant for receipt of e-TDS returns. The income tax act makes it mandatory for TAN to be quoted in all TDS/TCS returns, all TDS/TCS payment challans and all TDS/TCS certificates to be issued. Failure to apply for TAN or comply with any of the other provisions of the Act attracts a penalty. TDS/TCS returns will not be received if TAN is not quoted and challans for TDS/TCS payments will not be accepted by banks.
Wednesday, December 17, 2008
UPSC cannot relax limit of four attempts for IAS aspirants: HC
New Delhi, Dec 16 (PTI) Ruling that the UPSC has no power to allow an IAS aspirant to make more than four attempts in Civil Services Examination (CSE), the Delhi High Court today rejected a candidate's plea to consider his fifth successful attempt as valid.
A general category candidate is entitled to make a maximum of four attempts but Praveen Sharma appeared in the exam for the fifth time after a single judge allowed him to do so while referring the matter to CAT for a final decision.
Sharma filed an appeal after Central Administrative Tribunal dismissed his petition for giving a direction to the UPSC.
A Division Bench of Justice Madan B Lakur and Justice Suresh Kait has now dismissed a his plea for a direction to the UPSC to consider his fifth attempt, in which he qualified all the tests including final interview in 2006, as the final try and consider fourth as "aborted attempt" as he failed to sit in all the papers due a serious accident.
"There is no doubt that undue hardship has been caused to petitioner (Sharma) due to an accident and circumstances beyond his control but that by itself does not mean that the rules which are applicable to all candidates should be waived in so far as Sharma is concerned...This would result in a chaotic situation and even the UPSC may not be able to handle it," the Bench observed in a judgement.
In the petition Sharma said that he had appeared the examinations in 2001, 2003, 2004 and during his fourth attempt in 2005 he had met with a serious accident as a result he was not able to appear in some papers and in 2006 his application for another attempt was rejected by the Commission.
Being aggrieved with the UPSC's decision, Sharma had approached the High Court with a submission that his fourth attempt should not be treated as the final chance and to be treated as "aborted attempt". PTI
A general category candidate is entitled to make a maximum of four attempts but Praveen Sharma appeared in the exam for the fifth time after a single judge allowed him to do so while referring the matter to CAT for a final decision.
Sharma filed an appeal after Central Administrative Tribunal dismissed his petition for giving a direction to the UPSC.
A Division Bench of Justice Madan B Lakur and Justice Suresh Kait has now dismissed a his plea for a direction to the UPSC to consider his fifth attempt, in which he qualified all the tests including final interview in 2006, as the final try and consider fourth as "aborted attempt" as he failed to sit in all the papers due a serious accident.
"There is no doubt that undue hardship has been caused to petitioner (Sharma) due to an accident and circumstances beyond his control but that by itself does not mean that the rules which are applicable to all candidates should be waived in so far as Sharma is concerned...This would result in a chaotic situation and even the UPSC may not be able to handle it," the Bench observed in a judgement.
In the petition Sharma said that he had appeared the examinations in 2001, 2003, 2004 and during his fourth attempt in 2005 he had met with a serious accident as a result he was not able to appear in some papers and in 2006 his application for another attempt was rejected by the Commission.
Being aggrieved with the UPSC's decision, Sharma had approached the High Court with a submission that his fourth attempt should not be treated as the final chance and to be treated as "aborted attempt". PTI
Tax Collection at Source (TCS)
Tax collection at source arises on the part of the seller of goods. Here, tax is collected at the source of income itself. It is to be collected at source from the buyer, by the seller at the point of sale. Such tax collection is to be made by the seller at the time of debiting the amount payable to the buyer to the account of the buyer or at the time of receipt of such amount from the buyer, whichever is earlier. A person collecting tax shall furnish a certificate specifying whether tax has been collected or not,what sum has been collected,the rate of tax applied on it and other such particulars as may be prescribed. It shall be furnished within 10 days from the date of debit or receipt of the amount furnished to the buyer to whose account such amount is debited or from whom such payment is received. The taxes collected must be remitted into the income tax department's account. Every person collecting tax shall, within such time as may be prescribed, apply to the Assessing Officer for the allotment of a tax-collection account number.
The following goods when sold must be subjected to tax collection at source :-
- Alcoholic liquor for human consumption (other than Indian made foreign liquor).
- Timber obtained under a forest lease.
- Timber obtained by any mode other than under a forest lease.
- Any other forest produce not being timber.
Tuesday, December 16, 2008
Allahabad HC: CAT cannot interfere with orders of state govt against IAS
The Allahabad High Court ruled that the Central Administrative Tribunal (CAT) cannot assume its competency to frustrate the actions taken under the Prevention of Corruption Act, by the government against an Indian Administrative Service (IAS) or any officer.
Quashing an order passed by the CAT (Allahabad), the bench, consisting of Justices Amitava Lala and A P Sahi observed that power to the CAT was given after curtailing the powers of the High Court by virtue of Article 323-A of the Constitution of India, but sky is not the limit to construe as such by it.
The Judges, while allowing the writ petition filed by the UP government said, ‘As the power is high, preservation of the power is higher than that, unnecessarily the jurisdiction of the tribunal cannot be widened to interfere with orders/action taken by the government against the officers under the Prevention of Corruption Act.’ The High Court in its order has clarified that any order to be passed by the Court under the Prevention of Corruption Act is appealable and revisable as per the power conferred by the CrPC in the High Court. Therefore, such power cannot be regulated by the CAT.
The CAT Allahabad by an order passed on February 18, 2008 had quashed the order and had set aside all consequential action including FIR lodged against Vijay Varshney, an IAS officer in UP under section 13(1)(c) of the Prevention of Corruption Act, 1988 on his Original Application (OA) filed before it.
Vijay Varshney was promoted to IAS cadre in the year 1999 and was posted as District Magistrate, Lakhimpur. The charge against him was that he had amassed asset disproportionate to his known income and for which vigilance inquiry was ordered on February 28, 2007 and it had directed to lodge an FIR against him under the Prevention of Corruption Act. The order of the State government was challenged before the CAT by Varshney.
The Court rejected the argument of counsel A K Srivastava, appearing for the IAS officer that proceeding may be criminal nature in pursuance of filing of FIR, but it concerns service of an employee and therefore CAT had the power to interfere with order of the State government.
UNI
Quashing an order passed by the CAT (Allahabad), the bench, consisting of Justices Amitava Lala and A P Sahi observed that power to the CAT was given after curtailing the powers of the High Court by virtue of Article 323-A of the Constitution of India, but sky is not the limit to construe as such by it.
The Judges, while allowing the writ petition filed by the UP government said, ‘As the power is high, preservation of the power is higher than that, unnecessarily the jurisdiction of the tribunal cannot be widened to interfere with orders/action taken by the government against the officers under the Prevention of Corruption Act.’ The High Court in its order has clarified that any order to be passed by the Court under the Prevention of Corruption Act is appealable and revisable as per the power conferred by the CrPC in the High Court. Therefore, such power cannot be regulated by the CAT.
The CAT Allahabad by an order passed on February 18, 2008 had quashed the order and had set aside all consequential action including FIR lodged against Vijay Varshney, an IAS officer in UP under section 13(1)(c) of the Prevention of Corruption Act, 1988 on his Original Application (OA) filed before it.
Vijay Varshney was promoted to IAS cadre in the year 1999 and was posted as District Magistrate, Lakhimpur. The charge against him was that he had amassed asset disproportionate to his known income and for which vigilance inquiry was ordered on February 28, 2007 and it had directed to lodge an FIR against him under the Prevention of Corruption Act. The order of the State government was challenged before the CAT by Varshney.
The Court rejected the argument of counsel A K Srivastava, appearing for the IAS officer that proceeding may be criminal nature in pursuance of filing of FIR, but it concerns service of an employee and therefore CAT had the power to interfere with order of the State government.
UNI
Tax Deduction at Source (TDS)
Tax deduction at source means the tax required to be paid by the assesses, is deducted by the person paying the income to him. Thus, the tax is deducted at the source of income itself. The income tax act enjoins on the payer of such income to deduct the given percentage of income as income tax and pay the balance amount to the recipient of such income. The tax so deducted at source by the payer is to be deposited in the income tax department account. The tax so deducted from the income of the recipient is deemed to be payment of income tax by the recipient at the time of his assessment.
For example, person responsible for paying any income which is chargeable to tax under the head 'Salaries' is required to compute the tax liability in respect of such income and deduct tax at source at the time of payment.If the employee has any other income,he needs to inform the employer so that employer can take that income into consideration while computing his tax liability but he will not take into account losses except loss from house property.
Similarly, person responsible for paying any income by way of 'interest on securities' or any other interests are required to deduct tax at source at the prescribed rates at the time of credit of such income to the account of the payee or at the time of payment,whichever is earlier.
The income from the following sources is subjected to tax deduction at source
- Salary and all other positive incomes under any head on income( Section 192 )
- Interest on securities ( Section 193 )
- Interest other than interest on securities( Section 194A )
- Payments to contractors and sub-contractors( Section 194C )
- Winnings from Lottery or crossword puzzles( Section 194B )
- Winnings from horse races( Section 194BB )
- Insurance Commission covering all payments for procuring Insurance business( Section 194D )
- Any interest other than interest on securities payable to non-residents not being a company or to a foreign company( Section 195 )
- Payment to non-resident sportsman including athlete or sports association/institution.In case of non-resident sportsman,payments in respect of advertisements as well as articles on any game/sports in India in newspapers,magazines,etc. is included( Section 194E )
- Payment in respect of deposits under NSS[National Savings Scheme]( Section 194EE )
- Payment on account of repurchase of Units by Mutual Fund or UTI( Section 194F )
- Payment for Commission or brokerage( Section 194H )
- Payment of rent( Section 194I )
- Payment of fees for professional or technical services( Section 194J )
- Commission to Stockist,distributors,buyers and sellers of Lottery tickets including remuneration or prize on such tickets( Section 194G )
- Income from Units purchased in foreign currency or long-term capital gain arising from the transfer of such Units purchased in foreign currency ( Section196B )
- Payment of any income to non-residents in respect of interest or dividend on bonds and shares( Section 196C )etc.
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