Corporate Law

• What is Vakalatnama?
• What is the Power Of Attorney?
• Decisions Undertaken

What is Vakalatnama?

The Advanced Law Lexicon Vakalatnama includes any document or memorandum of appearance by which an attorney or advocate is entitled to plead or appear before any court of law, tribunal or other authority.

A Vakalatnama remains undefined either in the Civil Procedure Code, 1908 or in the Power -of- Attorney Act, 1882 act of laws. A Vakalatnama is a document that empowers or entitles an advocate to act on behalf of his or her client.

The act of Vakalatnama, under which an attorney is entitled or empowered to act may be general. However, the act may confer broad authority upon an advocate.

An attorney who holds the act of Vakalatnama can hardly be said to be an individual without any authority. The basic rule of constructing a legal document is done through the appointment of an agent which is different from that of construction of the Vakalatnama during the council’s appointment.

The pleader is defined under section 2(15) of the Civil Procedure Code, 1908, and entails as follows-

The term “Pleader” conveys the meaning that “any person entitled to appear and plead for another individual in Court and includes an attorney or a vakil (lawyer), and an attorney of a High Court.

What is the Power Of Attorney?

Section 1A of the Definition in The Power of Attorney Act, 1882, states that any instrument that empowers a specified individual to act for in the name of the individual executing the power or the act.

According to Osborn’s Concise Law Dictionary, the term ‘Power- of – Attorney’ means a formal instrument by which one individual empowers another individual to represent that bereaved of the act in his stead, for a specific motive, commonly in the form of a deed poll and attested by two or more witnesses.

The donor of the power is referred to as the constituent or the principal and the donnee is referred to as the advocate. The donor is not liable or entitled to exercise his or her powers for his or her benefit. For example, the individual draws cheques on the attorney’s account to clear his or her debts.

According to Jowitt’s Dictionary of English Law, the term ‘Power- of – Attorney’, is considered as the formal instrument by which one individual empowered another individual to act for his or her stead or represent him or her for specific reasons and purposes.

According to Wharton’s Law Lexicon, the individual who is permitted to do any lawful act instead of the other is referred to as the advocate or donor of the power–of–attorney.

According to Stroud’s Judicial Dictionary, the term ‘Power-of- Attorney’ is defined as the authority whereby the other individual is ‘said in turn, place of another or stead’ to act for him or her.

According to Mitra’s Legal Dictionary, the term ‘Power-of-Attorney’ includes any instrument that is not chargeable with any fee under the law that relates to the court fees for the time being in force. This empowers a specified person to act for and in the name of the person executing the act or law. The Indian Stamp Act, 1899, defines the act as such.

Decisions Undertaken

The Case of Baru Singh V/s Babu Ram Sharma, 1997 

According to the case of Baru Singh V/s Babu Ram Sharma, 1997, “The signed Vakalatnama has to be obtained by an attorney from the client when it has to be filed in the Court of Tribunal or the Court of Law to plead on behalf of the signed client.

No Vakalatnama is required to perform other legal works, namely, sending notices, drafting documents and petitions, and voicing or giving opinions.

A signed Vakalatnama requires to be obtained during the time of the filing in the Law of Tribunal or Law or Court, where the law requires such documents that have to be filed to enable the attorney to appear before and plead the case in the Court of Law or Tribunal of Law. This is to be done on the behalf of his or her client executing the Vakalatnama in his or her favour.”

The Case of Oil & Natural Gas Commissioner V/s M/s Offshore Enterprises Inc

According to the case of Oil & Natural Gas Commissioner V/s M/s Offshore Enterprises Inc,

“Section 30 of the Act goes as follows- The constituted attorney has no right to plead and the constituted attorney is merely entitled to ‘act’ and ‘appear’ for a party but holds no right to ‘plead’ in a Court or Tribunal. However, the expressions ‘act’ and ‘appear’ do not signify the right to plead as such.”

The Case of M/s Goa Antibiotics & Pharmaceuticals Ltd. Vs. R.K. Chawla & Another, 2011

According to the case of M/s Goa Antibiotics & Pharmaceuticals Ltd. Vs. R.K. Chawla, “An individual can appear in-person and argue his or her personally, however, he cannot bestow the power of the attorney to any other person other than that individual who is the case as an advocate to appear on his or her behalf. To hold an attorney against the said law otherwise would be to defeat the provisions of the Advocates Act.”

The Case of M/s Shree Chem V/s The Rajasthan Financial Corporation, Jaipur And Others

According to the case of M/s Shree Chem V/s The Rajasthan Financial Corporation, “The Hon’ble Supreme Court has legislated that the power of advocate holder cannot, unless that individual, whether she or  he is an enrolled Attorney and appears in the Court or Tribunal on behalf of any individual unless permitted by any Tribunals or Courts under Section 32 of the Act.”

The Case of Nimbaram Bora V/s Union of India AIR, 1992

According to the case of Nimbaram Bora V/s Union of India, “An individual cannot habitually represent parties in public interest litigations and conduct or build any cases as this leads to a violation of Section 32 of the Advocates Act, 1961.

The Court of Law observed that the term ‘practise’ signifies the repeated habitual performance or the habit or the succession of acts of a similar kind.

When an individual is in favour of a power-of-attorney, it is absolutely clear that any individual who is not an advocate cannot, as of right, claim to plead for another”.

Registration of a Partnership Firm in Tamil Nadu-Step By Step Procedure: People who have come together or entered into a partnership with another individual or group on a business are individually known as ‘partners’. They are collectively referred to as a ‘Partnership Firm.” A partnership firm is not a separate legal entity that has distinct firm names from its members.

The registration of a Partnership Firm highly depends on the Government processing time and varies for each State accordingly.

This article briefly elucidates the step-by-step registration procedure of a partnership firm in Tamil Nadu.

• Partnership Firm Registration
• Partnership Deed for Registration Of A Partnership Firm
• Documents Required for Registration Of A Partnership Firm
• Step-By-Step Registration Procedure Of A Partnership Firm In Tamil Nadu
• Drawbacks That An Unregistered Firm Faces

Partnership Firm Registration

A Partnership Firm works based on the guidelines and rules laid in the deed of Partnership or the Partnership Agreement. Moreover, each partner decides on the roles,  responsibilities, and splits their profits and losses based on the Deed of Agreement.

The registration for the Partnership in India comes under the purview of Section 58 of the Indian Partnership Act 1932 and after successfully registering a partnership firm, the owners can start establishing and expanding their business network.

Partnership Deed for Registration Of A Partnership Firm

The most crucial step of registration of a partnership firm is registering the Partnership deed with the Registrar. The partnership deed holds a particular professional format that an advocate will be able to help the firm create.

Further, the firm must draft the deed in the said format, and make a copy of it onto a stamp paper of the appropriate value.

The partnership deed must be printed on a stamp paper of Rs. 300 and must hold the signatures of all the partners.

Every partner should keep a copy of the partnership deed, while the original must be kept with the firm.

Documents Required for Registration Of A Partnership Firm

• Deed of Partnership
• Attested photocopies of ID card proofs along with Address Proof of all partners in the firm
• No Objection Certificate or NOC for own premises
• Rental agreement if the partnership is based on a rented premises
• Acknowledgement of the payment of Government fees
• Authorisation letter given by the partners
• Original signed copy of Form-1( This can be obtained after successful registration)

Step-By-Step Registration Procedure Of A Partnership Firm In Tamil Nadu

Here is a step by step guide for the successful registration of a partnership firm in Tamil Nadu-

Step-1: Drafting A Partnership Deed

Each partner of the proposed partnership firm needs to draft an agreed deed of partnership, agreed mutually by all individual partners. The partnership deed must be printed on Rs. 300 stamp paper.

This is considered the first basic document of the registration process. You can refer to the model of a draft Partnership deed from the link provided below-

https://kalkimurali.wixsite.com/website/post/model-of-a-draft-partnership-deed

Step-2: Other documents

Upon successful completion of the drafting of the partnership deed, submission of the following documents as photocopies is required-

• Rental agreement if the partnership is based on a rented premises
• Attested photocopies of ID card proofs along with Address Proof of all partners in the firm
• No Objection Certificate or NOC for own premises
• Letter of Authorisation provided by the partners

Note: The letter of Authorisation will be provided by partners to authorise a professional, as a witness for the firm and the partners, to appear at the Registrar office.

Step-3: Online Registration (Registrar Of Firms Website)

The website link for the Tamil Nadu Partnership Firm online registration form is linked below-

https://tnreginet.gov.in/portal/index.jsp?JSESSIONID=AY3On6J1yffUcbncHHfVHB+Y.portal6

• Creation Of  A User ID In The Firms Website: A partnership firm has to register on the official website and must create the login credentials. Upon successful creation of the login credentials, the user has to login into the website and apply for the completion of the firm registration. The Form-1 Application form will be displayed on the website portal.
• Filling Of The Form-1 Application Form And Submission: The Form-1 application form must be filled online. All the necessary information required to fill up the application form will be on the drafted deed of partnership. Additional details required for the application form are the details of the person who are undersigned as the witnesses of the firm, such as his or her name, Date of birth, Profession, and PAN Card number of the witnessing individual.
• Uploading Of The Supporting Documents And Signing Of The Form-1 Application: The firm must upload a supporting document- the scanned copy of all the documents mentioned above. Upon successful registration of the details, the Form-1 Application will be generated. The Form-1 Application needs to be manually signed by all the partners and also by the witness-bearing firm and the partners.

The person who witnesses may take up the role as an Auditor or Notary public or Advocate or IT practitioner.

Step-4: Payment Of The Government Fees

A fee of Rs. 200 must be paid online after submission of the Form-1 Application Form. The acknowledgement form of Payment needs to be printed out.

Step-5: Submission Of Documents To The Registrar Office

After successful submission of the form online and the successful payment of the fees in the Registrar of firms portal, the final step in the step-by-step registration process is the manual submission of the documents mentioned in the portal.

Step-6: Confirmation Of Successful registration Of Firm

After successful verification of the Application and the paperwork, the Registrar of Firms will confirm the registration and the status of the firm through an email along with the Firm registration number. The registration certificate of the firm will be issued by the Department within two to three days and the time taken for the Firm registration is generally seven to ten days.

Drawbacks That An Unregistered Firm Faces

When a  firm has not registered, it dilutes its right to sue another party in case of any disputes or issues. Unregistered entities cannot approach a registered firm when it comes to filing a suit against the defaulter in case of a dispute.

A firm that doesn’t hold a registration cannot file a suit against any outsider entity in any court of law or tribunal. Unregistered firms do not hold the right to leverage any legal proceedings in any court of jurisdiction within India.

Incorporation of Limited Liability Partnership (LLP): Limited liability partnership or LLP is a corporate and legal entity that is a separate entity from its partners. The LLP enjoys the status as a separate legal entity only after the incorporation.

Upon successful LLP registration, the LLP can hold, acquire or dispose of all kinds of assets and holds the right to sue others and can be sued in its name.

The prerequisites for the incorporation of a new Limited Liability Partnership are the provisions relating to the registered office of the LLP and the changes therein. The provisions relating to the approval, reservation of name and changes therein are also included.

You can acquire a brief comprehension of the Incorporation of the LLPas you go further.

• Steps for Incorporation of LLP
• Process Of Incorporation Of LLP
• Features of the FiLLiP Form
• Precaution To Be Taken By The Professionals

Steps for Incorporation of LLP

The transition of the LLP Rules, 2009, to the LLP Second Amendment Rules, 2018,  resembles the phase of shifting from your old house to a new one. All the provisions about Incorporation of LLP are changed as per the new LLP Amendment Rules, 2018.

Process Of Incorporation Of LLP

Step – I: Application for the Name Approval:

The first step in the process is the application of the name approval. Here is the six-step for the name approval-

MCA Website Login

All applicants have to login into the MCA account on the official website. Pro-existing users can make use of their earlier account while the new users will have to create a new account.

After successful login, users must click on the ‘RUN’ icon on the MCA service. All the applicants must fill in the necessary information on the online application form. Note that the Application form cannot be downloaded.

Users must remain aware that since October 2, 2018, the e-form LLP-1 has been omitted from the LLP Act, 2008.

Details Regarding The Online Form

• Entity type Limited Liability Partnership
• LLPIN: The LLPIN has to be entered only when an existing enterprise wishes to change its name and makes use of the RUN to reserve a new name
• The proposed name
• Comment to mention the objects of the proposed Limited Liability Partnership and any other relevant information Like TradeMark etc.
• Choose any attachment file

Choosing Of The File:

This option is available to upload all the necessary PDF documents. If the applicant wants to attach any file, they can be uploaded making use of this option.

Submission of Form:

After the successful completion of the above three steps, the applicant shall submit the Form on the MCA website.

Payment of Registration Fees:

The MCA website provides no option of paying later in the RUN. Applicants have to pay the registration fees immediately after the successful submission of the form. After successful payment, the challan shall be generated.

Validity of the Reserved Name:

The reserved name after the completion shall be valid for 20 days from the date of approval of the name.

Step – II: Document Preparation for the Incorporation of LLP

After approval of name or for Incorporation of Limited Liability Partnership, the applicant has to prepare the following documents for successful approval-

• Proof of the office address, whether it was a conveyance or the lease deed or the rent agreement etc. along with rent receipts
• Copies of all the utility bills not older than two months
• No Objection Certificate or NOC from the property owner
• Digital signatures of all the designated partners
• The Subscriber Sheet which includes the consent
• Copy of approval in case the proposed name contains any word or expression that requires approval from the Central government
• If the designated partner does not have a DIN, it is mandatory to attach the two documents- proof of identity and the residential address of the subscribers
•  Details of Limited Liability Partnership and the company in which partner or the designated partner is a director or a partner

Step – III: Filling of the Form

Once all the above-mentioned documents or information are available or successfully uploaded, the applicant has to fill the information in the e-form known as ‘FiLLiP’.

Features of the FiLLiP Form

An individual or the person can also apply the name in the FiLLiP form. The application of the PAN or the TAN number is a must or a compulsory category for all the fresh incorporation applications filed in the new version of the SPICe form.

Single Window Form:

Before the inception of the Single Window, a person who wanted to incorporate an LLP, could apply for the DIN and get the approval of the name availability as a separate form for the registered office address, etc. But the FiLLiP form is a single-window for the Incorporation of a Limited Liability Partnership.

The FiLLiP form is used for three main purposes-

• Application of the DIN number
• Application for the Availability of Name Approval
• No need os a separate LLP annual filing form for the registration of the address of the office

Step – IV: Submission of FiLLiP on the MCA Website

Once the FiLLiP form is ready with the applicant, the form must be uploaded on the MCA website and proceed further to make the payment of the same.

Step – V: Certificate of Incorporation

The incorporation certificate shall be generated by the LLPIN after the successful completion of the above steps.

Step – VI: Preparation of the Limited Liability Partnership (LLP) Agreement

After the Incorporation of a Limited Liability Partnership (LLP), the partners have to execute the LLP Agreement.

The Limited Liability Partnership (LLP) Agreement shall be executed on the stamp paper. The amount of stamp paper is one percent of the capital of the Limited Liability Partnership. The LLP Agreement shall be filed in e-form LLP-3.

Precaution To Be Taken By The Professionals

There are two precautionary methods to be taken to prevent issues.

• Obtain engagement letter from the partners- As per the certification in the FiLLiP e-form, the professional must state a declaration that he or she has been engaged for certification. Therefore it is highly advisable to obtain an engagement letter from the partners.
• Ensure all attachments are clear enough to read- As per certification on the FiLLiP e-form, professionals must state a declaration that all attachments are completely and legibly attached.

• 1952’s Employee PF Scheme
• Forms for Withdrawal and their Purpose
• Steps for Withdrawing EPF

1952’s Employee PF Scheme

In 2021, the EPFO changed several restrictions and guidelines regulating withdrawals from the Provident Fund account. The goal of these adjustments is to make it easier for subscribers who are experiencing financial hardship as a result of the coronavirus outbreak to access their PF money. As per the new guidelines, all the PF account holders can withdraw the smaller of up to three months’ basic pay + dearness allowance, or 75 % of their PF or EPF account’s net balance. This is considered as a non-refundable deposit. These withdrawal claims can be made through the internet. Online claims also have to be resolved within three working days, however, offline claims can take up to 20 days.

The Employees’ Provident Fund Act 1952, Chapter VIII, lists the reasons for which a member employee might withdraw Provident Fund (PF), including:

Para 68 B/BB/BC

Housing loan, or purchase of any house, site or flat, or purchasing land for construction, or any added alterations in an existing house, or the repayment of the housing loan

Para 68 H

Factory’s lockout or closure

Para 68 J

Illness of any family member or the employee

Para 68 K

Marriage of the employee or their brother, sister, son, or daughter

Para 68 K

Children’s post matriculation education

Para 68 M

Electricity cut in the establishment

Para 68 N

Equipment’s purchase by a physically handicapped person

Para 68 NN

A year before the retirement

Para 68 NNN

Investment-related to Varistha pension Bima Yojna

Para 68 HH (Unemployment Advance):

(Related to 2018’s amendment in Employee’s PF Scheme): Please note that this condition is in addition to Paragraph 69(2), which states that the provident fund must be fully settled. Employees’ Provident Fund Organization confirmed this in Manual/ Para 68HH/ dated December 19th, 2018, which was included with the 2018’s amendment in Employee’s PF Scheme. Paragraph 69 HH allows an individual who has been terminated from work to make a non-refundable withdrawal of 75 percent of his accrued corpus after one month from the date of termination.

Furthermore, if the individual remains unemployed for a period of two months or more, or is working in an establishment where the scheme is not applicable, he is allowed to withdraw the remaining 25% and settle the PF amount completely under Para 69HH read with Para 69(2).

Para 68 L (Natural Calamities or any other abnormal condition)

(Related to 2020’s amendment in Employee’s PF Scheme): A provision has been made in Vide Notification GSR.225(E), dated 27.03.2020, for withdrawal of a non-refundable advance on account of COVID-19 from the member’s PF account not exceeding the smaller of their basic wages and dearness allowances for three months or up to 75% of the amount standing to his credit in the fund.

Para 69 (2)

The provision for the funds’ entire withdrawal from the PF account is as follows:

It states that upon ceasing to be an employee provident fund in any establishment to which the Act applies, a member may withdraw the full amount standing to his credit in the fund, provided that he has not been employed in other establishment or factory or organization to which the Act applies for a continuous period of not below two months, preceding the date on which he makes the withdrawal application in PPF Account.

Para 76 (b)

This paragraph specifies the penalties that will be imposed if any person:

• submits a false statement, return, or other documents, or makes any false declaration, or fails to submit any return, statement, or other documents essential for this scheme.
• violates or fails to comply with any other provision of this Scheme, he may be sentenced to one year in prison, a fine of up to four thousand rupees, or both.

Forms for Withdrawal and their Purpose

Form 19

This form is used to settle the provident fund account as its whole, as stipulated in Paragraph 69 of the Scheme.

At the form’s end, the member also has to state that he/she has been unemployed for around two months.

Composite Claim Form

EPFO has combined Form 19 (final payment of provident fund), Form 10C (pension withdrawal), and Form 31 into one form (for availing non-refundable withdrawal of provident fund).

The document also indicates that if the money is used for anything other than what is specified on the form, the member will be required to refund the entire sum, plus interest.

The form also comes with an instruction booklet, which states that the member does not need to produce any documents to receive the unemployment advance.

Steps for Withdrawing EPF

Employees can make a PF withdrawal claim by following the processes outlined below on the EPFO member portal. Employees who have seeded their Aadhaar card details with their UAN account do not need their employer’s attestation to make a PF withdrawal.

• Visit the member portal of the EPFO
• Under the menu stating “Our Services,” select the option stating “For Employees”
• Click the option stating “Member UAN/Online Service (OCS/OTCP)” under the available tab stating “Services”, in the  “For Employees” page
• Now in the next website opened, use your UAN, password, and Captcha code to access the portal
• Under the menu stating “Manage,” select the option stating “KYC”
• You will be sent to a different website. Check your KYC details by scrolling down to the bottom of the page to the “Digitally Approved KYC” section.
• If all of the KYC details are accurate, click the “Online Service” link from the top menu to proceed with the withdrawal
• From the available drop-down menu, select the option stating “CLAIM (FORM-31, 19, and 10C)”
• You’ll be taken to a new page with an “ONLINE CLAIM (FORM 31, 19 & 10C)” form that was generated automatically
• You will be asked to input, validate your registered bank account number
• A “Certificate of Undertaking” will be generated after the bank account has been verified. To continue, click “Yes” on the certificate pop-up
• When prompted, select the option stating “Proceed for Online Claim”
• Select the “PF ADVANCE (FORM – 31)” option from the drop-down menu next to the “I wish to apply for” option for online fund withdrawal
• A claim reason must be chosen from the drop-down menus adjacent to the “Purpose for which advance is required” option. It is also necessary to fill out the areas for the employee’s address and the amount of the advance
• Submit your withdrawal request by checking the box at the bottom of the page
• Certain scanned papers may be required to be uploaded (depends on the nature of withdrawal)
• The withdrawal amount will be removed from the EPF account and put into the corresponding bank account once the employer authorizes the withdrawal request. You will receive an SMS message on your registered cellphone number once the claim has been settled

Principle Natural Justice: The principle of Natural Justice is implemented to make sure that there exists a balance between the social and economic activities of the people and shields individual liberty against arbitrary action. Now, the question is what exactly are these principles are?

In this article, we are going to discuss the principle of natural justice and the principle for issuing show-cause notice.

• Introduction
• Principle of Natural Justice
• Nemo Judex in Causa Sua
• Audi Alteram Partem
• Principle for Issuing Show Cause Notice
• Whether it is Mandatory to Issue Show Cause Notice?
• Whether Unsigned Show Cause Notice Is Valid?
• When Can The Notice Be Issued?

Principle Natural Justice Introduction

The principle of Natural Justice is not provided in the Indian Constitution but it is one of the most crucial elements for the administration of justice. The meaning of Natural Justice is the law of nature(jus natural). Or in layman language, we can also be called natural justice as a “natural sense of what is right or wrong.” Here, ‘Natural’ does not indicate that the principle will be found in nature, it is an abridgment of concepts that are naturally associated with justice.

Even this is not in the incorporated law, justice is a great force for progress. Its priority is the rule of law rather than the rules of natural prevail in regulating the human body. The principle of Natural Justice has a very wide range of applications towards the responsibility of the administration. The main target of this principle of Natural Justice is to prevent arbitrariness and injustice towards the citizens. This principle is defined as cramping to final judicial proceedings only but with the arrival of the welfare state the power of administration authorities increases which results in the impossible to determine a fair judgment based on the law which was being followed by each authority while adjudicating any disputes or any quasi-judicial proceeding.

Principle of Natural Justice

It consists of two primary rules. These rules are:-

1. Nemo Judex in Causa Sua (rule against bias)
2. Audi Alteram Partem(rule of hearing)

Nemo Judex in Causa Sua

This rule stands against bias. It is considered the first principle of Natural Justice. It says, no man shall be judge in his cause or a deciding authority must be neutral and impartial while taking the decision of any case. Thus, when the authority is suspected to be bias and partial then according to the principle of Natural Justice, the authority shall be disqualified for determining any case before them. This shows us that justice is not only done but also has to be seen to be done.

Audi Alteram Partem

This rule allows us to hear the other side of the situation/condition as well. And this is the fundamental rule of natural justice to listen to the other side of the scenario so that, no one should be condemned unheard. In a situation where the person (against whom the action is sought to be taken) needs to put his/her side, he/she is allowed the equal opportunity of being heard.

As per Hon’ble Supreme Court in CCE & Land Custom v Sanawarmal Purohit 1979 (4) ELT j 613 (SC), if quasi-judicial authority is not allowed to hold an inquiry into a dispute before him according to the procedure followed inside the courtroom. But the tribunal has the power to inquire as to if he thinks it fit. It decided a case on the matter of fact discovered by the tribunal itself on inspecting the premises in question. The tribunal has to inform the parties about the inspection done by them otherwise it will be considered as a breach of natural justice. As they did not allow the chance so that they can deal with their sides.

If there is any interference from the third party then the tribunal has to present the related document to both parties to provide equal opportunities of commenting on it in the session. It was the duty of the customs collector to inform the persons accused before him of the charges against them. A quasi-judicial authority will act in violation of the rules of natural justice if it acts on the information it has collected and has not been disclosed to the interested party and as to the full opportunity to fulfill the conclusions arising from it is not given.

Concerning the principles of natural justice, the Supreme Court of Tyre industry Asson. V The Designated Body 2011 (263) ELT 481 (SC) decided that the rules of “natural justice” are not embodied rules. The basic principle of natural justice, which arose under common law, is the verification of the arbitrary exercise of power by the state or its officials. Therefore, the principle means the duty to act fairly, i.e. fair play at work. In this case, the material collected by the previously designated anti-dumping authority was used by the successor without the affected parties being heard. So the matter itself was interfered with as a violation of the principles of natural justice.

Principle for Issuing Show Cause Notice

The indirect tax legislation in Section 11A of the Central Excise Act, 1944, Section 73 of the Finance Act, 1994, and Section 28 of the Customs Act, 1962 is mandatory to issue a show-cause notice before adjudicating a matter. Therefore, it might be relevant to mention a few principles in that interest.

Whether it is Mandatory to Issue Show Cause Notice?

In UOI Vs. Madhumilan Syntex Ltd. 1988 (35) ELT 349, the high court ruled that any application made without notice of cause or service may not be valid in terms of Section 11A of the Central Excise Act, 1944. In CCE Vs. I-Kosan Metal Products Ltd. 1988 (38) ELT 573, the Supreme Court held that a causal notice is required before a judgment and simply commenting on the restitution is not a notice.

Whether Unsigned Show Cause Notice Is Valid?

In the case of Harichand K. Khanna Vs. C.C.E. In 2002 (150) ELT 1323 (Tri-LB) it was concluded that the exhibition notice would not be valid if the copy provided was not signed by the Commissioner but certified by Asst. Commission, provided that a copy of the office is submitted to the Commission. It should be noted that legislation in this regard should be strictly enforced. It is evident from many things that notices and instructions are written by the Commissioner’s subordinates by attaching his signature.

When Can The Notice Be Issued?

According to the provisions of the law, to indicate where notices may be issued where tax/levy is taxed, unpaid or underpaid or partially paid or returned in error.

Meaning of

• Short levy– Tax/ duty has been levied.
• Non-levy– It arises when the same has not at all been charged on the product or service.
• Short-paid– An amount less than what is due.
• Erroneous refund– It refers to a situation where a refund is granted based on an error.

*This article is only for academic interest.

• Definition
• Registered Office
• What is the area of Operation for the Registered Office?
• Main AIM and Objects of Draft Memorandum Association Society
• Desirous Person
• Membership
• Admission Fee and Subscription
• Refusal for Membership
• Membership Withdrawal
• Termination of Membership or Cessation of Membership
• Re-Admission and Appeal
• Rights and Privileges of the Governing Members.
• What are the Duties of Members?
• What are General Bodies?
• What are Governing Body?

Definition

In these ‘Rules and Regulations’ unless there is something offensive in the title or context.

1. Public means “Organization enrolled beneath the Public Registration Act, 1860”.
2. Governing body means the governing body/executive committee or the executive committee
3. General body means: – the general body of
4. Member of the executive council means: – a member of the executive council
5. Member means: – general body member
6. Defender means: – Manager

Registered Office

The registered office of the Society shall remain in the Name of the State and is currently the full address of the Society.

What is the area of Operation for the Registered Office?

It operates all over India.

Main AIM and Objects of Draft Memorandum Association Society

The aims and objects established by the Memorandum Association Society are as follows: –

• Promoting education, including special education and skills development especially for children, women, the elderly, and various disability development projects;
• Ensuring environmental sustainability, environmental equity, plant and animal protection, animal welfare, agricultural agriculture, conservation of natural resources, and maintaining soil, air, and water quality;
• Protection of national, arts, and cultural heritage including the restoration of historic buildings and artifacts; to establish public libraries; to promote and develop traditional arts and crafts.

All events, incomes, earnings, movable or immovable properties will be used in a lot of functions and will be used for the continuous purpose of the development of objectives and purposes. No money can be paid or transferred, directly or differently by distribution, bonus, benefits, or in any way to members of the public and period or over the person. No members of the public will have any personal claims in any personal property organization or public property or benefits for any period of membership.

The names, addresses, functions, and appointments of the current members of the Governing Body are the directors of the Society as required by section 2 of the Societies Registration Act, 1860.

Desirous Person

We the subscribers below wish to form an Association called “NAME OF THE PUBLIC” Public address under the Public Registration Act, 1860, as applicable in the Name of State, following this Memorandum of Association.

Membership

Membership of the Society is open to any person who has reached the age of majority and fulfills the terms and conditions of the Association but is subject to the endorsement of the Governing Body of the Society.

There are three types of membership:

• Founder Life Member: The signatories to the Association’s Memorandum as aspirants and members of the First Governing Body shall be called the Living Members of the Founders of the Organization and will jointly be called Members of the Founding Board of Health.
• Life Members: All adults who have reached the age of maturity and who meet the terms and conditions of the Association may apply to the Secretary on the prescribed form to become a member of the Association and the Society may register such a person on payment of entrance fees, as a member of the Society. Such a request shall be made by the Secretary in consultation with the President before the Governing Body. The Governing Body approves or disapproves of the request.
• Honorary Members: The Governing Body may register any person as an Honorable Member for a term of one year only. This may be extended if in if someone else deems the Governing Body appropriate.

Note: If the membership is not approved by the Governing Body the reason for the thief in thief in / applicant concerned.

Admission Fee and Subscription

Admission and registration fees will be as low;

1. Admission fee: Rs. ____.
2. Annual Registration monthly fee. ____

Membership fees / annual subscription fees may be adjusted by the Society’s Governing Body where necessary.

Refusal for Membership

The Governing Body may disqualify any person from membership as long as the reasons for the refusal are passed on to the individual/applicant.

Membership Withdrawal

Any member may resign from membership in his or her desire to do so in writing to the Secretary-General / Secretary.

Termination of Membership or Cessation of Membership

The Governing Body of the Association shall have the power to terminate the members (s) of the above membership on the following grounds:

1. By him/her
2. When he fails to pay his debts
3. If a member fails to pay the payment on time and continuously for 3 (three) months from the date of payment, however, a reminder (oral / written) notice will be given first by the Governing Body / any person authorized to pay the registration fee before terminating his or her membership. court.
4. If a member acts contrary to the objectives of the Association or disregards the Rules and Regulations or decisions of the Governing Body
5. When a member submits his or her tenders
6. If you are found to be involved in any public disputes
7. If convicted by any court of a criminal offense
8. If he is convicted by the Governing Body of using propaganda against the purposes and objects of
9. If a member fails to attend three consecutive meetings without obtaining appropriate relations with the Association.

NOTE:

1. The reason for termination/termination of membership of the Association shall be notified to the member concerned in writing.
2. A member who is expelled from membership of the Association shall not be entitled to enjoy the ‘Rights and Rights’ referred to in section 8 of these Rules.

Re-Admission and Appeal

Each completed member will have the right to appeal to the Governing Body for approval and a decision of the Governing Body will be final.

Rights and Privileges of the Governing Members.

Every Member shall have the following rights and privileges of the Society;

1. Have one vote for each meeting
2. To vote in the election of the Governing Body and to hold office on the Governing Body if any
3. Each member, spouse, dependent children, parents, and the guest can use the facilities provided by the PUBLIC to pay the fee/fee as set by the Governing Body
4. Participating in Seminars, Meetings, Speeches, Discussions, Conferences, cultural and/or religious activities, visits, and other official COMMUNITY gatherings if you wish to by the Church
5. You have the right to collect an Identity Card after depositing the prescribed amount (set by the Governing Body).

What are the Duties of Members?

All members of the Association must: –

1. Maintain a pledge of allegiance and loyalty to the Organization and/or to it
2. Select a Governing Body for
3. Attend General Body meetings regularly.
4. Provide the necessary information to the Association relating to any matter required to be known by the Association.
5. Non-participation in activities that discriminate against the Objectives and Objectives and/or Rules and Regulations of the Organization.

What are General Bodies?

1. The Constitution of the General Body: All members of the Association shall form the ‘NORMAL BODY’ of the Association.
2. Meetings
   1. General Body meetings shall be held at least once
   2. An emergency meeting of the General Assembly may be held at any time as required by the Authority
3. Meeting Place: The time, date, and location of the meeting will be determined by the Governing Body and will be notified to all members of the Society’s list of notices within 15 days and the emergency meeting may be called a three-day notice.
4. Quorum: The quorum for meetings of the General Body shall be 2/3 of the members on the list of the Association. If no quorum is required for any meeting, the meeting shall be adjourned for several days as determined by the members present and no quorum shall be required for the meeting to be reconvened after the adjournment. However, the meeting cannot be postponed for more than 7 days.
5. Business to be done: Subsequent business meetings may be held at General Body meetings, as provided by the Governing Body.
   1. To elect the President, the Secretary, the Treasurer, and the members of the Governing Body.
   2. Adopting annual plans and policies
   3. To approve the annual PUBLIC budget.
   4. To discuss and decide on all other matters, matters and issues directly and/or and/or indirectly with the

What are Governing Body?

The administration and management of the affairs of the Organization or the administration and oversight of the activities of the Organization and all its assets of any kind or nature shall be in the hands of the Governing Body.

1. Strength: The powers of the Governing Body (including office bearers and members of the administration) shall not be less than 7 (seven) and shall not exceed 21 (twenty-one).
2. Composition: The composition of the Governing Body will be as follows: –
   1. THE PRESIDENT
   2. SECRETARY
   3. ACCOUNTANT
   4. MEMBERS (ARTICLE)
3. Term: The term of any Governing Body shall be three years.
4.  Notice: A detailed 15-day notice will be required at a meeting of the Governing Body compiling an agenda that sets out the date, time, place, and type of business that will be discussed at the Governing Body meeting.
5. Quorum: The quorum for each meeting of the Governing Body shall be 2/3 of the total power of the Governing Body (including office bearers and senior members) If no quorum is required for any meeting, the meeting shall be adjourned for several days as determined by the members present and no quorum shall be required for the meeting to be reconvened after the adjournment. However, the meeting cannot be postponed for more than 7 days.
6. Meetings: Meetings of the Governing Body will be held once every three months (or at a time when the Governing Body of the Society may decide from time to time).
7. Emergency Meetings: An Emergency Meeting of the Governing Body may be called by 24-hour notice but the same number must be 2/3 of the total power of the Governing Body of the Organization.
8. Meeting Place: The time, date, and venue of the meeting will be determined by the Secretary-General / Secretary in consultation with the President and will be communicated to all members of the Governing Body by notice within seven days.
9. Filling Vacancies: If there is a vacancy the President in consultation with the Secretary-General / Secretary may fill the vacancies (s) by the appointment of members of the Association for the remainder of the term of the Governing Body.
10. Duties and Functions of the Governing Body
    1. The Governing Body is responsible for the administration and management of public affairs. The Governing Body is authorized to appoint any member to oversee any matter/activity/institution or public property.
    2. All decisions shall be made by a majority vote of office bearers and senior members
    3. Any person/persons, member/members, member/members, or office bearer/office bearers (authorized by the Governing Body) shall enter into all agreements and contracts and sign bonds and receipts or legal documents
    4. The Governing Body shall have all the powers, such as the public power specified in the Memorandum of the Organization and these By-Laws &
    5. The Governing Body will also have the following powers;
       1. To prepare programs and programs to promote the goals and objectives of the community.
       2. Acceptance of keeping and keeping funds/assets moving or not moving with the same administration
       3. Appoint, manage and eliminate employees who may be required to effectively and efficiently manage public affairs. The Governing Body will appoint an Electoral Officer to complete the election process.
       4. Financial planning, if required by the Bank, banks, institutions (or/or) Each following the relevant terms and conditions and the Governing Body as a whole is responsible for repaying it.
       5. Publishing books and disseminating a public outreach program, which is concerned with promoting/achieving the goals and objectives of
       6. Accepting donations, charities, grants, grants, etc. For members, the community, other organizations, agencies, and government. and/or Semi Govt. Doors. To appoint a steering committee of any public school or to nominate any committee or subcommittee of any member of the public or above.

Bigamy Punishable Offence India: Marriage is defined as a pure sacrament, especially in our Indian culture, a bond that binds two people for the rest of their lives, unlike in other countries, where marriage is a contract. However, there are some cases in which a person in a marital relationship cheats with another person and enters into a new marriage bond during the other partner’s lifetime, also known as a crime. It is immoral for a first partner to start a new life at the expense of the previous partner’s pleasure and peace in the marriage.

• How Did the Indian Penal Code 1860 Define “Big Marriage”?
• Why is the Practice of Sati so Common?
• Is This Provision Different From Banning Bigamy Based On Religion Or Region? Personal Law In India Prohibits “Bigamy”
• Rules of Court on Bigamy
• What is the Legal Status of Such a Large Marriage?
• Where is the Solution?
• Conclusion

How Did the Indian Penal Code 1860 Define “Big Marriage”?

1.  Section 494 of the IPC provides concerning “Bigamy”, “Whoever, while living with a spouse, remarries that in the event of such spouse’s life if such marriage is annulled, he shall be liable to imprisonment for a term which may extend up to seven years and also impose a fine. Bigamy is illegal because it is an undetected and bailable offense in India.
2. The Indian Penal Code also recognizes the fact that cheating has taken place on behalf of the relevant second spouse to suppress the facts about the previous marriage and the person who does so is punishable under Section 495 of the IPC. A fine of up to ten years should be imposed along with imprisonment.

Such a section does not apply in the following circumstances-

• Whether the marriage has been declared null and void by a competent court,
• Any person who has been married in the life of an ex-spouse, such spouse, at the time of subsequent marriage, shall not attend any service continuously for seven years and such person shall not serve. The person who entered into such a marriage is heard to be alive at the time,
• Before such a marriage takes place, she informs the person to whom the marriage took place, to the best of her knowledge, of the true state of affairs.

Background

In India marriage is considered as an inseparable bond that binds two lives together, religiously and socially they are called one entity. The “Rigveda”, the basis of Hindu law in India, states that “a man’s life is incomplete without a wife, with whom he performs all religious ceremonies and attains salvation”. “.

Therefore, Hinduism does not explicitly allow marriage more than once,but historical facts show that ancient rulers, wealthy merchants, and kings had more than one wife (including mistresses and mistresses). It is quite unclear how the Bigami practice began and who introduced it to the public, a practice so common that the British colonial empire in India may have allowed Islamic provinces to have multiple wives. , The custom of marrying two or more people was common among the Hindu rulers, the wealthy zamindars as well as the commoners of the time.

Although this is the secret that introduced the practice of bigamy, the historical facts indicate that their religion allows a maximum of four wives at once, even among Hindus, Sikhs, and Sikhs. Widely popular. Even Christians and Buddhists. Typically, wealthy landlords, merchants, kings, and rulers had more than one wife (including mistresses and mistresses) in the past. For example, the “King of Punjab” Maharaja Ranjit Singh is believed to have had four wives and seven mistresses in the Sati tradition, and when he was cremated in Lahore and his tomb, there were monuments like his Kalash.

Why is the Practice of Sati so Common?

The following are some common causes:

1. Ancient society was primarily a patriarchal society where women had to accept the wishes of the male head of their family.
2. The low status of women in society.
3. The absence of any prohibition in this matter is partly due to the division between land laws and religion (since the priest is the religious head and the king is the “head of justice”)
4. The pressure of “MALE CHILD.”

Is This Provision Different From Banning Bigamy Based On Religion Or Region? Personal Law In India Prohibits “Bigamy”

1. Section 1 of the Hindu Marriage Act, 1955 – sub-sections (a), (b), and (c) specify which specific religions and persons are covered under this Act. Thus, under Section 17 of the Hindu Marriage Act, a person who is considered a Hindu and remarries in the life of the first spouse is punishable under the Indian Penal Code.
2. Second Parsi Marriage and Divorce Act- Section 5 of this Act declares Bigamy null and void or void and imposes fines under Sections 494 and 495 of the Indian Penal Code.
3. Christian Marriage Act – Although there are no specific provisions for bigamy in the Christian Marriage Act, the registered marriage form is for bachelor/spinster and widow/widowers only. Section 60 sub-section (2) for the marriage certificate states that “neither the wife nor the husband of the person seeking marriage shall be alive” and that it is punishable under section 193 of the IPC to make a false oath or statement. Marriage is deemed invalid under this Act.
4. Special Marriage Act 1954 – Section 44 of this Act prescribes punishment for bigamy and provides punishment under sections 494 and 495 of the Indian Penal Code.
5. Foreign Marriage Act 1969- Section 19 of this Act provides for punishment and punishment for adults under sections 494 and 495 of the Indian Penal Code.
6. Muslim Marriage Act – There is no code or specific provision for this law. The Qur’an says a Muslim man can marry two, three, or four times, if they can treat each wife equally with respect after marriage, not just one. The rest of the Muslims in the country are subject to the provisions of the Muslim Personal Law (Sharia) Application Act 1937 as explained by the All India Muslim Personal Law Board.
7. Provisions for Scheduled Tribes and Castes- The Constitution of India is of the view that traditional customs and cultural practices should not be harmed as special protection is accorded to the socially backward sections of the society. Therefore, under Section 2 (2) of the Hindu Marriage Act, “Nothing herein applies in the sense of Article 366 (25) of the Constitution except to the Central Government, by notification in the Official Gazette, otherwise direct.”

Also, punishment for such crimes can be considered by looking at the “rituals” of such a community or religion. The Supreme Court of India, upholding the earlier judgment of the Delhi High Court, held that “in the absence of specific requests, evidence, and testimonies of ‘practice’ alleging invalidation of a second marriage, there is no offense.

8. However, Article 3 of the Goa Family Act 1867 provides for the following laws which are somewhat different from the Hindu Marriage Act –
9. “Marriage joined by a non-Jewish Hindu within contemporary marriage shall not have a civil effect; except in the following cases-
   1. Complete absence of problems until the wife of a previous marriage reaches the age of 25 years.
   2. Complete absence of a second male problem, the previous wife completed 30 years, and minors, ten years elapsed from past pregnancy;
   3. Separation on any legal basis if the wife goes ahead and there is no male problem,
   4. Divorce of previous marriage as given in Article 5.

Bigamy or polygamy among Hindus is sometimes accepted as a practice in some rural areas, often with the consent of previous wives. In the 2005-06 National Family Health Survey (NFHS-3) 2 percent of women reported that their husbands had wives other than their own, indicating that despite such laws, the practice was still prevalent in many parts of India. To be continued.

Rules of Court on Bigamy

Can a man change his religion to get married?

Sarla Mudgal v. Union of India, 1995 AIR 1531 SC

The Supreme Court of India ruled in its landmark judgment that “any man (initially not a Muslim who converts his religion to Islam with the sole intention of marrying a second wife without legally divorcing her) is considered null and void and will be punished in the same way as he is punished if he does not change his religion.”

Such person shall be liable to imprisonment and fine and the sentence provided under section 494 shall not be reimbursed with the sentence given in section 495. The second wife has no right or share in the husband’s property, but can claim interim management from her husband.

In Lakshmibai Vs Ayodhya Prasad

The strict spelling of ‘wife’ and ‘husband’ is not given as used in Section 24 of the Hindu Marriage Act. Expression is the person who claims to be the wife or husband of the party.

What is the Legal Status of Such a Large Marriage?

The Hindu Marriage Act, 1955, stipulates that the basic condition for a legally valid marriage is that neither party must have a spouse at the time of marriage. In this case, according to Hindu marriage law, marriage must be-

1. According to customs and rituals,
2. Spouse of first marriage legally married spouse;
3. The second marriage is taking place on the date of the second marriage.

In a typical Indian society, a second woman is not usually seen as equal to the respect given to the first wife, and with this social stigma comes an empty marriage and someone who can undoubtedly experience the immense pain of being cheated on in marriage. Very frustrating for the woman too.

Even if the second wife is not given legal recognition, she is likely to receive maintenance from her husband and after amending the provisions of the Family Laws, a provision has been made regarding the legality of issues arising from the marriage. Section 16 of the Hindu Marriage Act 1955, which states that children born out of a large marriage are fully valid.

Also, in the absence of clear provisions by law, children are entitled to maintenance from their father, although they (the second wife) are more likely to receive rights at the discretion of the judges.

Where is the Solution?

In the landmark judgment of the case, Mohad. Ahmed Khan v Shah Bano Begum (1985) and Sarla Mudgal v Union of India, 1995 Air 1531 SC

The court ruled that some mischievous individuals in the community were trying to exploit legal loopholes and that the “uniform civil code” needed to be enforced nationwide, but regretted that Article 44 was a “dead letter”. Remains. Support from all sections of India but Dr. BR. Ambedkar’s attitude that “the UCC is desirable, but for the time being must be voluntary” has been out of the debate in the Constituent Assembly for years. Therefore, the UCC cannot be implemented in India unless there is support from all quarters.

But what does the Uniform Civil Code say? According to Article 44 of the Directive Principles of the Constitution, “India seeks to provide its citizens with a uniform civil code (UCC) across the territory of India, which includes matters relating to marriage, divorce, maintenance and civil law there. There are uniform laws.

Therefore, the subject of the Uniform Civil Code can be considered as a topic of discussion given its advantages and disadvantages. Despite the problems with other regulations that enforce the UCC for the country, it certainly provides a legal barrier against “bigamy” and discourages such large relationships. But, the uniform conscience across the country has not yet reached this level.

Prohibition Granted

There is currently no such law to bring a petition against the husband to prevent the wife from remarrying, although the jurisdiction lies in the case where the wife permanently forbids her husband from remarrying. . Civil court to try a claim that is not exempt from Hindu marriage law.

Who can sue? The petition to declare the emptiness of the second marriage may be filed only by the parties to the marriage and not by the first wife.

Conclusion

In a country with different customs, languages, ​​and religions, it is widely accepted that people benefit from legal loopholes, for example, to ensure that a person can change his or her religion and marry fraudulently. Have two wives at once, by converting their religion to Islam they are allowed to have four wives at once. It has been repeatedly stated in recent years that all religions emphasize the love, respect, and support of women and that they should not be used as a “tool for manipulation and exploitation” and that no religion should go beyond the moral norms for misconduct of “bigamy”.