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t TABLE SHOWING EFFECT OF PARLIAMENTARY LEGISLATION OF,2008
PART 1 .-CENTFWL ACTS AMENDED, REPEALED OR OTHERWISE AFFECTED
Year of No of Act Short tltle of Act How affected No and sectlon of 2008 A C ~ by P
Act which affected --
1 2 3 4 5 t
- -- < % 1915 16 Banaras Hlndu Unive'rs~ty, 1915 S 13 amended 25 , s 2
S 13A lnserted I
rbrd, S 3
1922 8 Delhl Unlvers~ty Act, 1922 S 38,39 amended rbrd, S 4,5
1940 23 Drugs and Chem~cals Act, 1940 S 17E, 26B, 32B, 33KA, 33RB, 36Al3, 26, S 2, 5, 13, 17, 20 36AC, 36AD and 36AE mserted
S 18,27,27A,28,28~, 29,30, 32.33,33-1, rbrd,S 3.6,7,8,9,10,11,12,13,14,15 33J, 33N, 36A amended 16, 18. 19
1944 2 Central Exclse Act, 1944 S 2, 1 lB, 1 lD, 1 IDD, 35B, 35E amended rbrd, S 78, 80, 81.82, 83.84
S 3A, 35FF lnserted rbrd, S 79, 85
1950 43 Representation of the People Act, SS 4,7, 8 ,9 amended 10, S 2,3,4, 6 1950
< S 8A a111ended rbrd, S 5
S 9.4 and 9B om~tted zbrd S 7
New Schedules for the first and second rbrd, S 8 schedule subst~tuted
1951 30 Pres~dent's Emolumenrs and S 1 A, 2,3A amended 28, S 2,3,4 Pension Act, 195 1 -$
1
S 6 inserted ~ b r d , S 5 3
8 1953 20 Salarles and Allowances of S 3 amended 30, S 2 9
Officers of Parliament Act, 1953
1957 27 Wealth-ta\: Act, 1957 S 17, 17A, 18,23A, 42D amended 18, S 60. 61, 62,62,64, 67
S, 18BA, 35GA, 42 ~nserted rbrd, S 63 65, 66 .
t 1961 53 Matern~ty Benefit Act, 1961 S 8 subst~tuted 15, S 2
1961 43 Income-tax Act, 1961 S 2, 10, IOA, IOB, 35,35D, 36, 40,40A, 43, 18, S 3, 4, 5, 6, 7 8, 9, 10, 11, 12, 44AB, 47,49,80C, 80-18, 80-ID, 88E. 1 11 A, 13, 14, 1 5 , 1 6 1 8, 1 9, 20,21, 115AD, 115JB, 115-0, 115WB, IlSWC, 22, 23, 24, 25.26, I15WD,115WE,I15WKB,139,142,143, 27,28,3031,32, 147, 151, 153, 153A, 153B, 153C, 153D, 156, 3 3 , 34 , 36 , 3 7 , 3 8 , 39 , 40, 191, 193, 194C, 195,201,203,206C,251, 41, 42, 43, 44, 46, 47 , 48, 49, 254,271,292C, 295, Fourth Schedule 50,52,57,58,59 amended
S. 80D, 199 substituted rbrd. S 17,45
SIISWKB,268A,273AA,278AB,282A, r b r d , S 2 9 , 5 1 , 5 3 , 5 4 , 5 5 , 292BB ~nserted 56
1962 52 Customs Act, I962 S 28B, 108, 117,129A, 129D, 141,158, rbrd, S 68.69, 70, 71.72, 74, 75, Nohficat~on lssued under ss 1 of S 25 76 amended
1962 52 S 129EE ~nserted ' rbrd, S 73
1966 53 Jawaharlal Nehw Untversity Act, S 19.20 amended 25, S 6 ,7 b!
1966 -'l \ I
' I
1967 37 Unlawful Act~vities (Prevention) S 2,18,23,24,25,45,52,53 amended 35, S 3,7,9, 10, 11.13, 15, 16 - % Act, 1967
- Preamble, S 16A, 18A, 18B, 4 3 4 43F, 5lA, ibrd, S 2,5. 8, 12, 14, entry 33 to the Schedule lliserted 17
S 15, 17 subst~tuted rbrd, S 4 ,6
.-
(ii)
1 2 3 4 k 5
1973 24 North-Eastern H~l l Un~vers~ty S 28,29 amended 25, S 8, 9 Act, 1973
1974 39 Un~vers~ty of Hyderabad Act, S 28 amended rbrd. S 10 1974 1
1975 51 Customs Tar~ff Act, J975 S 9A subst~tuted 18, S 77
4 Sugar Development Fund Act, 1982
3 Sugar Cess Act. 1982
1985 ' 32 Central Exc~se Tar~ff Act, :985
1989 24 Rallways Act, 1989
1990 25 Prasar Bbaratl (Broadcasting Corporat~on of India) Act, 1990
1994 32 Fmance Act, 1994
S 4 (1) bbbb inserted. 4,,S 2
S 3 amended 4 , s 3
F~rst Schedule amended 18, S 8 9
S 2 Amended 11, S. 2
New Chapter IVA lnserted rbrd, S 3
S 6 amended 12, S 2
S 65 amended 18, S 9 0
S. 66,67, 77,94 substituted
S. 71,78,83, 86 95 inserted
V~ce-Prestdent's Fens~on Act, S 2, 3A amended 1997
Finance Act, 2001 Seventh Schedule, S 13 amended
Del~m~tat~on Act, 2002 S 10 amended
Ss. 10A and 10B mserted
Un~t Trust of Ind~a (Transfer of S. 13 subst~tuted Undertakmg and Repeal) Act, 2002
Fmance (No 2) Act, 2004 S 98,99 substituted
rbrd
r brd.
29, S 2, 3
18, S, 122
9, S. 2
ihrd., S. 3
18, S. 123
2005 18 Fmance Act, 2005 S. 95 amended rbrd, S. 125
2006 34 Food Safety and Standards Act, S 3, 5 , 7 amended 13,s 2 , 3 , 4 2006
PART 11.-CENTRAL ORDINANCES kEPEALED J
Year of No of Short title of Ordmance No and section of 2008 Act by wh~ch affected Ordinance Ordmance
2008 1 Delim~tat~on (Amendment) Ordmance, 2008 9 , s 4
2008 4 Sugar Development Fund (Amendment) Ord~nance, 2008 4.S 4
5 Prasar Bharatl (Broadcasting Corporation of Ind~a) Amendment Ordinance. 2008
2008 6 Food Safety and Standards (Amendment) Ordmance, 2008 1 3 , s 5
PART 111.-CONSTITUTION OF INDIA AMENDED
How affected ' No. and sectlon of 2008 Act by which affected
Modlficat~on ~n the 1st of Scheduled Trlbes in the State of Arunachal 14, S 2 Pradesh Part XVIII amended
>
w
I I
I
I
L
1
' i
\
I
I
I i
THE APPROP~IATION (RAILWAYS) VOTE ON ACCOUNT C
ACT,2008 , I
1
No. 1 OF 2008 [18th March, 2008.1 I
I An Act to provide for the withdrawal of certain sums from and out of the Consolidated Fund of India for the services of a part of the financial year 2008-09 for the purposes of Railways.
BE it enacted by Parliament in the FiRy-ninth year ofthe Republic of India as follows:-- - 1. This Act may be called the Appropriation (Railways) Vote on Account Act, 2008. Short title.
2. From and out of the Consolidated Fund of India thei-e may be withdrawn sums not Withdrawal of 1 exceeding those specified in column 3 of the Schedule amounting in the aggregate to the RS. 25407>013723000
from and out of sum of twenty-five thousand four hundred seven crore, one lakh and seventy-two thousand the ; rupees towards defraying the several charges which will come in course of payment during F U " ~ of for the financial year 2008-09, in respect ofthe services relating to Railways specified in column the financial year i
2008-09. 2 ofthe Schedule. I
3. The sums authorised to be withdrawn from and out of the Consolidated Fund of Appropr~ation I India by this Act shall be appropriated for the services and purposes stated in the Schedule 1
in relation to the said year. i I
1 I
J
,
2 Appropriation (Rail~vays) Vote on Account [ACT 1 OF 20081
THE SCHEDULE i i
1
No.
of Vote
I 2 3 4 5 6 7 8 9
10 11 12 13 14 15
16
(See sections 2
2
Services and purposes
Railway Board .............................................................. Miscellaneous Expenditure (General) ............................. General Superintendence and Services on Railways ..... Repairs and Maintenance of Permanent Way and Works Repairs and Maintenance of Motive Power ................... Repairs and Maintenance of Carriages and Wagons ..... Repairs and Maintenance of Plant and Equipment ........ Operating Expenses - Rolling Stock and Equipment ... Operating Expenses - Traffic ....................................... Operating Expenses - Fuel ........................................... Staff Welfare and Amenities ........................................... Miscellaneous Working Expenses ................................. Provident Fund, Pension and Other Retirement Benefits Appropriation to Funds ................................................. Dividend to General Revenues, Repayment of lbans
taken from General Revenues and Amortization of ....................... Over-Capitalization ............................ ,
Assets-Acquisition, Construction and Replacement- Revenue .: ..................................................................
Other Expenditure Capital .....................................................................
Railway Funds. ................................................. Railway Safety Fund .........................................
TOTAL.. .......
and 3)
3
Total
Rs. r
22,10,17,000 80,52,83,000
527,69,20,000 90 1,99,56,000 428,45,43,000 905,90,44,000 493,09,43,000 673,40,05,000
2381,98,80,000 2278,81,71,000 386,43,90,000 412,42,05,000
1617,73,54,000 4731,12,33,000
. 4,28,12,000
10,00,00,000
4992,67,49,000 4341,70,00,000 2 16,66,67,000
- 25407,01,72,003
Voted by Parliament
k
Rs . 22,10,17,000 80,52,83,000
527,67,79,000 901,28,32,000 428,41,60,000 905,89,27,000 493,08,57,000 673,37,70,000
2381,87,62,000 2278,31,54,000 386,38,65,000 402,30,25,000
1617,62,48,000 4731,12,33,000
4,28,12,000
10,00,00,000
4989,80,82,000
Sums not exceeding
Charged on the
Consolidated Fund
Rs .
1,41,000 71,24,000
3,83,000 I, 17,000
86,000 2,35,000
ll,18,000 50,17,000
5,25,000 10,11,80,000 . 11,06,000
..
2,86,67,000 4339,91,67,000 I, 78,33,000 216,65,00,000 1 1.67,OOO
25390,64,73,000 16,36,99,000
THE APPROPRIATION (RAILWAYS) ACT, 2008
No. 2 OF 2008 \ [18th March, 2008.1
An Act to authorise payment and appropriation of certain fwther sums from and out of the Consolidated Fund of India for the services of the financial year
'
2007-08 for the purposes of Railways.
BE it enacted by Parliament in the Fifly-ninth Year of the Republic of India as follows:-
1. This Act may be called the Appropriation (Railways) Act, 2008. short title.
2. From and out ofthe Consolidated Fund of Indiathere may be paid and applied sums Issue of not exceeding those specified.in column 3 of the Schedule amounting in the aggregate to the Rs 2370154174,000
out of the sum oftwo thousand three hundred seventy crore, fifty-four lakhs and seventy-four thousand Consolidated rupees towards defraying the several charges which will come in course of payment during ~~~d of~ndia the finan~ial~year 2007-08, in respect ofthe services relating to Railways specified in column for the financial 2 of the Schedule. year 2007-08
3. The sums authorised to be paid and applied fiom and out of the Consolidated Fund Approprlatroll.
of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
3
I I
Appropriation (Railways)
THE SCHEDULE I
1
No.
of Vote
3
4 5
8
10
12
13
14
15
16
, .
\
i
/
. *
8
(See sections 2
2
Services and purposes
General Superintendence and Services on Railways ..... Repairs and Maintenance of Permanent Way and Works
Repairs and Maintenance of Motive Power ................... Operating Expenses - Rolling Stock and Equipment .... Operating Expenses - Fuel ...........................................
< Miscellaneous Working Expenses ................................. Provident Fund, Pension and Other Retirement
Benefits ...................................................................... Appropriation to Funds , ............................................... Dividend to General Revenues, Repayment of loans
taken from General Revenues and Amo'rtization of
Over-Capitalisation .................................................... Assets-Acquisition, Construction and Replacement-
Other Expenditure
Capital ........................................................................ .......................................................... Railway Funds
Special Railway Safety Fund ......................................
TOTAL ,..... ,
1 > and 3) B
! 3
4
I
-bo
Total I I !
Rs. i 1
10,56,000 !
3,53,74,000 ;
96,000
6,33,000 i 12,85,42,000
\ i
61,85,19,000 i i I
6,55,000 I
1606,15,54,000
309,58,00,000
I
I
375,17,11,000
96,84,000 I
18,50,000 I
2370,54,74,000
I
Voted by Parliament
&.a
..
..
10,59,75,000
43,57,58,000
1606,15,54,000
309,58,00,000
,
365,00,00,000
..
..
Sums not exceeding
Charged on the
Consolidated Fund
Rs . 10,56,000
3,53,74,000
96,000
6,33,000
2,25.67,000
18,27,61,000 1
6,55,000
..
, 10,17,11,000
96,84,000
18,50,000 I
2334,90,87,000 35,63,87,000
THE APPROPRIATION (RAILWAYS) No. 2 ACT, 2008 ' No. 3 OF 2008
[l8th March, 2008.1
An Act to provide for authorisation of appropriation of moneys out of the Consolidated Fund of India to meet the amounts spent on certain services for the purposes of Railways during the financial year ended on the 3 1 st day of March, 2006 in excess of the amounts granted for those services and for that year,
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
1. This Act may be called the Appropriation (Railways) No. 2 Act, 2008. Short title
2. From and out of the Consolidated Fund of India the sums specified in colu~nn 3 of Issue of
the Schedule amounting in the aggregate to the sum of two thousand three hundred twenty- 232W6P;J*4
two crores, forty-six lakhs, forty-three thousand and seven hundred eighty-four rupees Out
Consolidated shall be deemed to have been authorised to be paid and applied to meet the amounts spent Fund of India for defraying the charges in respect ofthe services relating to Railways specified in column to lneet certain 2 of the Schedule during the financial year ended on the 31st day of March, 2006 in excess expenditure for
of the amounts granted for those services and for that year. ' the year ended on the 3 1 st day of March, 2006
3. The sums deemed Lo have been authorised to be paid and applied fioin and out of b'ppropr~ation the Consolidated Fund of India under this Act shall be deemed to have been appropriated for the services and purposes stated in the Schedule in relation to the financial year ended on the 31st day of March, 2006.
6 * Appropriation (Railways) No. 2 [ACT .3 OF 20081
THE SCHEDULE (See sections 2 and 3 )
3 1 General Superintendence and Services on Railways ..... I . . I 10 ,8501 10,850
1
No.
of Vote
4 j Repairs and Maintenance of Permanent Way and 1 ' I i I
I . Works ............. .: ................................................... 1 10,12,01,942 1 46.13.542 ' 1 10,58,15,484
2
Services and purposes
5 1 Repairs and Maintenance of Motive Power ................... I
3
I 6 I Repairs and Maintenance of Carriages and Wagons .......
Sums not exceeding
........ 7 1 Repairs and Maintenance of Plant and Equipment I .. 1 1,45,184 1 1,45,184
Voted by Parliament
Rs .
11 1 Staff Welfare and Amenities ..................................... I . 1 17,16,156 1 17,16,156
Charged on the
Consolidated Fund
Rs.
8
9
13 1 Provident Fund, Pension and Other Retirement Benefits I
16 Assets-Acquisition, Construction and Replacement i
Total
Rs.
Operating Expenses - Rolling Stock and Equipment ... Operating Expenses -Traffic .......................................
10 Operating Expenses -Fuel ........................................... I
Capital ....................................................................... Railway Funds ...........................................................
TOTAL.. ............ .:.
2184,17,21,520
..
2317,17,68,119
2184,17,21,520
2,63,50,000 2,63,50,000
THE SUGAR DEVELOPMENT FUND (AMENDMENT) ACT, 2008
No. 4 OF 2008
[24th March, 2008.1
An Act further to amend the Sugar Development Fund Act, 1982 and the Sugar Cess Act, 1982.
BE it enacted by Parliament in the Fifty-ninth Year ofthe Republic of India as follows:-
1. (I) This Act may be called the Sugar Development Fund (Amendment) Act, 2008.
(2) It shall be deemed to have come into force on the 5th day of February, 2008.
4 of 1982. 2. In the Sugar Development Fund Act, 1982, in section 4, in sub-section (I), after clause (bbb), the following clause shall be inserted, namely:-
"(bbbb) for defraying expenditure for the purpose of financial assistance to sugar, factories towards interest on loans given in terms of any scheme approved by the Central Government from time to time;".
3 of 1982. 3. In the Sugar Cess Act, 1982, in section 3, in sub-section (I) ,-
(a) for the words "fifteen rupees", the words "twenty-five rupees" shall be substituted;
Ord. 4 of 2008.
(b) the proviso shall be omitted.
4. (1) The Sugar Development Fund (Amendment) Ordinance, 2008, is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the Sugar J of ,982 Development Fund Act, 1982 and the Sugar CessAct, 1982 as amended by the said Ordinance, 3 of 1982. shall be deemed to have been done or taken under the said Acts, as amended by this Act.
Short title and com- mencement.
Amendment of sectlon 4.
Amendment of section 3 .
Repeal and saving.
THE APPROPRIATION (VOTE ON ACCOUNT) ACT, 2008 No, 5 OF 2008
[25th March, 2008.1
An Act to provide for the withdrawal of certain sums from and out of the Consolidated Fund of India for the services of apart of the financial year 2008-09.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
Short title 1. This Act may be called the Appropriation (Vote on Account) Act, 2008.
W~thdrawal 2. From and out of the Consolidated Fund of India there may be withdrawn sums not of RS exceeding those specified in column 3 of the Schedule amounting in the aggregate to the 439219's7'00'ooo sum of four lakh thirty-nine thousand two hundred nineteen crores and eighty-seven lakh from and out of the rupees towards defraying the several charges which will come in course of payment during Consol~dated the financial year 2008-09. Fund of Ind~a for financial year 2008-09. ,
Appropriation 3. The sums authorised to be withdrawn from and out of the Consolidated Fund by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
construct lo^^ of 4. Reference to the Ministries or Departments in the Schedule are to such Ministries references or Departments as existing immediately before 6th December, 2007 and shall on or after that Ministries or Depart,nenls date be construed as references to the appropriate Ministries or Departments as Schedule. coilstitured froill tiine to time.
[ACT 5 OF 20081 Appropriation (Vote on Account) 9
1
h o o f
vote
1
2
3
4
5
6
7
8
e 9
10
11
12
13
14
15
16
17
18
19
20 2 1 2 2 2 3 2 4 25 2 6 2 7
28
2 9
3 0
3 1
3 2
I
THE SCHEDULE (See sections 2,3 and 4)
2
Services and purposes
Department of Agr~culture and Cooperation . . Revenue Capital
Department of Agr~cultural Research and Educatior. . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue
Department of Animal Husbandry, D a i r y ~ ~ ~ g
Voted by Parliament
Rs.
21 17,89,00,000 14,24,00,000
446,67,00,000
. . . . . . . . . and F~sharies . . . . . . . . . . Revenue 320,98,00,000 i Cap~tal 2,67,00,000 Atonl~c Energy . . . . . . . ..... Revenue 482,83,00,000
Capital 333,84,00,000 Nuclear Power Schemes . . . . . . . .. Revenue 247,3 1,00,000
Capital 254,48,00,000 Qepartment of Chem~cals and Petrochemicals . Revenue 30,22,00,000
Cap~tal 8,37,00,000 Department of Fert~l~sers . . . . . . . . . . . . . . . . . . . . . Revenue 6868,64,00,000
Cap~tal 7,67,00,000 Ministry of Clv~l Av~at~on . . . . . . . . . . . . . . . . . . . . . . Revenue 79,34,00,000
Capital 28,66,00,000 Ministry of Coal . . . . . . . . . . . . . . . . . . . . . . . Revenue 57,58,00,000
Capital 5,00,00,000 Depart~neut of Commerce . . . . . . . . . . . . . ..Revenue 470,62,00,000
Capital 118,50,00,000 Department of Industrial Policy and Promoilon Revenue 103,91,00,000
Cap~tal 8,33,00,000 Departmeut of Posts . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue 1260,35,00,000
Capital 71,10,00,000 Department of Telecommunicat~ons .............. Revenue 989,88,00,000
Capital 33,46,00,000 Department of lnfor~nat~on Technology ........... .Revenue 252,75,00,000
Cap~tal 16,58,00,000 Department of Consumer Affa~rs ... ....I ............ Revenue 38,67,00,000
Capital 5,34,00,000 Department of Food and Public Distribution Revenue 5622,58,00,000
Cap~tal 62,57,00,000 . . . . . . . M1111stry of Corporate Affa~rs . Revenue 26,33,00,000
Cap~tal 7,50,b0,000 M~n~st ry of Culture . . . . . . . . Revenue 163,l 1,00,000
Cap~tal 7,72,00,000 M ~ n ~ s t r y of Defence . . . . . . . . . . . . . . . . . . . . . . Revenue 1292,83,00,000
Cap~tal 167,78,00,000 . . . . . . . . . . . . . . . . . . . . . . . Defence Pens~ons Revenue 2593,96,00,000
Defeqce Serv~ces - Army. . . . . . . . . . . . .Revenue 6276,96,00,000 Defence Services - Navy . . . . . . . . . . . . . . . . . . . . . Reve~iue 1250,28,00,000 Defence Serv~ces - Air Force. . . . . . . . . . . . . . . . .Revenue 188 1,14,00,000 Defence Ordnance Factor~es . . . . . . . . . . . . . . Revenue 1108,99,00,000 Defence Services - Research and Development Revenue 568,83,00,000 Capital Outlay on Defence Serv~ces .............. Cap~tal 7996,02,00,000 Ministry of Development of North-Eastern
Region . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue 221,08,00,000 Capital 23,92,00,000
M~nistry of Earth' Sc~ences ...................... Revenue 91,34,00,000 , Cap~tal 70,81,00,000
Min~stry of Environment and Forests . . . . . . . . . .Revenue 279,45,00,000 Cap~tal 5,06,00,000
M ~ n ~ s t r y of External Affa~rs.. . ...... Revenue 799,63,00,000 Cap~tal 140,99,002000
Department of Econom~c Affa~rs . . . . . . . Revenue 687,47,00,000 Cap~tal 99,85,00,000
. . . . . . . . . . . . Paynlents to Financ~al lnst~tut~ons .Revenue 12 10,60,00,000 Cap~tal 468,20,00,000
3 Sums not exceeding
Charged o n the
Consolidated
Fund
Rs.
63,08,00,000
.
Total
Rs.
21 17,89,00,000 77,32,00,000
446,67,00,000
..
17,OO. 000 17,00,000
. .
...
...
... 8,OO. 000
. .
...
4,00,000
. .
..
4,0'0,000 . .
4,00,000 2,75,00,000
23,00,000 34,00,000 17.00,OOO 11.00,OOO
5,15,00,000
, 2,00,000 . .
... 1,00,000
..
320,98,00,000 2,67.00.000
483,00,00,000 334,01,00,000 247,3 1,OO.OOO 254,48,00,000
30,22,00,000 8,37,00,000
6868,64,00,000 7,67,00,000
79.34,00,000 28,66,00,000 57,58,00,000
5,00,00,000 470,70,00,000 11 8,50,00,000 103,9 1,00,000
8,33,00,000 1260,39,00,000
71,10.00,000 989,88,00,000
33,46,00,000 I
252,75,00,000 16,58,00,000 38,67,00,000
5,34:00,000 5622,58,00,000
62,57,00,000 26,33,00,000
7.50.00.000 163.1 1,00,000
7,72,00,000 1292,87,00,000
167,78,00,000 2594,00,00,000 6279,71,00,000 1250,51 ,OO,OOO 1881,48,00,000 1 109,16,00,000
568,94,00,000 1 8001,17,00,000
22 1,08,00,000 23,92,00,000 91,36,00,000 70,s 1,00,000
279,45,00,000 5,06,00,000
799,64,00,000 i
140,99,00,000 I
687,47,00,000 I 99,85,00,000 I
1210,60,00,000 468,20,00,000
L I
10 Appropriation (Vote on Account) [ACT 5
N o . o f , ' ~ ? : p u r p o s ~ s
Parliament Voted by
Rs.
10,00,00,000 ...
8680,56,00,000 ...
. 60,00,00,000 ...
. 6,98,'00,000 1 ,OO,OO,OOO
1321,79,00,000- 207,28,00,000
49,00,000 155 1,65,00,000
14,00,000 315,00,00,000
70,33,00,000. 300,77,08,OOO 148,36,00,000
3,50,00,000 388,33,00,000
42,43,00,000 7,40,00,000
2-992,s 1,00,000 155,28,00,000 . .
103,50,00,000 33.00,000
88,63,00;000 98,71,00,000
< 35,83,00,000 $,42,00,000
14 8,20,00,000 11,7.1+,00,000 50,45,00,000 13,33:00,000
2753,30,00,000 890,75,00,000
. 166,5 1,00,000 4,37,00,000
294,73,00,000 i2,00,00,000
11-7,50,~0,000' 25,00,000
..
. 6637,00,00,000 1593,98,00,000 249,62,00,000
68,72,00,000 352,89,00,000
21,61,00,000 2,58,00,000
114,3 I ;00,000 1.00,OOO
...
182,67,00,000 1,39,00,000
. .
, 33
3 5
36-
3 8
3 9 ' ' 40
4 1
42
4 3
4 4
45
46
' 47 ..
--
Department of Financial Services ........................... Revenue ................................ CHARGED. - Interest Payments Revenue
Transfers to State and Union territory . '
Governments . ........................................... Revenue Capital
Loans to Government Serva11ts;etc. ........................ Capital CHARGED. - Repayment of Debt ....... ; .... ; .................. Capital Department of Expenditure Revenue
. Capital Pensions ................................................................... Revenue Indian Audit and Accounts Depariment .................. Reveliue -
Capital .... ...................................... . Department ~f Revenue Revenue
Capital Direct Taxes .......... revenue
Capital Indirect Taxes ........................................................... Revenue
. Capital ~ e ~ a r t ~ e n t of Disinvestment .................... 1 .......... Revenue
, . . , , . . : Capital
............... . Ministry of Food Processing lnd'ustries .: : R ~ v e n u e Capital
Departmetit of ~ e a l t h and Fimily Welfare .........;. ~ e i e n u e . . Capital'
Department of Ayurveda, yoga a n d . ~ i t u r o p a t h ~ , Unani, Siddha and I-Iomeopatliy (AYUSH) ....... Revenue .
I Capital
3 Sums not exceeding
charged Consolidated o n the
Fund
Rs. ...
34577,49,00,000
5732,07,'00,000 811,25,00,000
... 290929,06,'00,000
. , . . . . . ...
5,90,00,000 6,14.00,000
. . . . . .
...
... ? .
. . . . .
... \
20,00,000 ... ... ... . . ... ...
. . . ...
... !
- . ... ... ... ... ... '
2,00,000 ... . . -
. . 2.00, 000 . *
... .,
. . 65,00,000 1,17,00,000
...
... . .
. . . .
...
...
... \ , ' ,
. . . ... :
. . ... 1 ,00 ,000
... . . . . .
... .....
.:. . . . .
9,76,00.000
...
...
Total
Rs . 10,00,00,000
34577,49,00,000
14412,63,00,000 81 1,25,00,000
60,00,0,0,000 290929,06,00,000
6,98,00,000 1,00,00,000
1327,69,00,000 21 3,42,00,000
49,00,000 . . 1551,65,00,0D0
14,00,000 315,00,00,000
70,33,001000 300,97,00,000 148,36,00,000
3;50,00,000 . 388,33,00,000
42,43,00,000 7,40,00,000
2992,51,00,000 155,28,00,000
.103,50,00,000~ 33,OO.OOO
88,63,00,000 . -
.98,7l,C!O,OOO 35,83,00,000
2,42,00,000 148,22,00,000.
1 1 ;71 ,OO,OOO ' . . . 50,47,00,000
13,33,00,000 .2753,95,00,000
891,92,00,000
166;s 1,00,000 4.37,00,000
. .
294,73,00,000 ~ 12,00,00,000
11,7,50,00~000 25,00,COO
6637,00,00,000. 1593,98,00,000 249;63,00,000
68,72,00,000 . 352,89,00,000
2 1,6 1 ,OO,OOO 2,58,00,000
1 14.3 1.00.000 1 ,OO,OOO
9,76,00,000
182,67,00,000 1,39,00,000
48 1
49 5 0 5 1
5 2
5 3
. ' 54
55
. .
5 6
57
5 8 59 . ,
. . 60
6 1 6 2
64 .
. .
Department- of Health Researct~ ............................. Revenue Capital
Department of Heavy industry Department -of Public fi~terprises ........................... Revenue Ministry of Home Affairs ..................................... ;..Revenue
Capital ................... ................................... . Cabinet .. ~ e v e n u e
Capital- .............. .... ............ . . . ..................... . Police : ..: : ~ i v e n u e
. Capital Other Expenditure qf the ~ i n i s t ; ~ of
. . Home Affairs.. ................................................ Revenue
Capital . Transfers to Union territory
.................. ................................. . Ciovernments. .. Revenue Capital,
Ministry o f ~ o u s i n ~ and Urban Poverty a
........................................................ Alleviation Revenue. , . Capital
Department o f school Education and ........................................................... Literacy: Revenue
.......................... Departmentof Higher Education. Revenue Ministry of Information and Broadcasting ....... ..Revenue
Capital .................... . Ministry of Labour'and Employment Revenue
Capital Election Commission ...................... : ....... : ...... : . . Revenue Law and Justice. Revenue
Capital CHARGED. -. Supre~iie Court of Itidia ...................... Revenue Ministry, of Micro, Small and Medium
Enterprises Revenue ,Capital
. Appropriation (Vote on Account)
No. o f
Vote Services and purposes
Sums not exceeding
Votcd by / C h a r g e d o n t h e
Millistry of Mines ............................................ Revenue Capital
Ministry of Miuority Affairs ............................. .Revenue Capital
Ministry of New a~id Keuewable E~iergy Sources .................................................................. Revenuc . .
Capital . Ministry ofoverseas Indian Affairs ....................... Revenue capital
Ministry of Panchayati Raj .................................. Revenue Ministry of Parliamentary Affairs .......................... Revenue
-Ministry of Personnel, Public Grievai~ces and Pensions ..................................................... Revenue
Capital Ministry of Petroleum and Natural Gas .................. Revenue . Ministry of Planning ............................................. Revenue
Capital Ministry of Power Revenue
Capital CHARGED. - Stax Ho~rsehold and Allo~vances o f the President ........................................................ Revenue Lok Sabha .............................................................. Revenue Rajya Sabha .................... L..:. ............................. .Revenue CHARGED. - Union Public Service Commission ..... Revenue Secretariavof the Vice-president .......................... Revenue Department of Rural Development ............ : ........... Revenue
Capital Depart~iiei~t of Land Resources ............................... Revenue Department of Drinking, Water Supply .................. Revenue Department of Science aud Technology ................ Revenue
Capital Department of Scientific and Industrial
Research ....... Revenue Capital ,
Department of Biotechnology ........................... ~ e v e i i h e Department of Shipping .......................................... Revenue
Capital Department of Road Transport and Highways.. .... Revenue .
Capital Ministry of Social Justice and Empowerment ........ Revenue
Capital ' Department of Space ........................................... Revenue
Capital - Ministry of Statistics and Programme
.................................................... Impleine~ltation Revenue Capital
....................................................... Ministry of Steel Revenue Capital
... Ministry of2Textiles ...................................... Revenue 510,76,00,000 5 10,76,00,000'
... Capital 43,16,00,000 43,16,00,000
... Ministry of Tourism ............................................... Revenue 81,00,00,000 8 1 ,oo,oo,ooo
... Capital 93,50,00,000 93,50,00,000 . . - ................... ...... Ministry of Tribal Affairs A.. Revenue 43,84,00,000 303,42: 00,000 347,26,00,000
.... Capital 8,34,00,000 8,34,00,000 Andaman and Nicobar Islands .............................. Revenue 205,67,00,000 ... 205,67,00,000
Capital l25,I 4,00,000 ... 125,14,00,000 .............. Chandigarh revenue 212,89,00,000 6,72,00,000 21 9 ,6~ ,00:000
. . Capital, 38,28,00,000 6,OO;OOO 38,34,00,000 Dadra and Nagar Haveli ........................................... Revenue 199,94,00,000 . . . . 199,94,00.000
... 1 Capital 5,23,00,000 . . 5,23,00,000
To tal
Rs.
64,53,00,000 8,63,00,000
156,47,00,000 12,50,00,000
98,98,00;000 5,03,00,000 9,17100;000 1,67,00,000
796,75,00,000 1 ,OO,OO,OOO
60,58,00,000 9,00,00,000
485,50,00,000 15,96,00,000
1,67,00,000 1014,87,00,000
51,09,00,000
3,33,00,000 52,44,00,000 19,10,00,000
. 12,96,00,000 28,00,000
12594,96,00,000 25,00,000
400,65,00,000 14 16,98,00,000 287;25,00,000
Il~lS,OO,OOO
. 345;23.00,000 1,10,00,000 "
153,17,00,000 175,42,00,000 62,46,00,000
2.1 59,54,00,000 2225,55,00,000
383,33,00,000 23,17,00,000
3 82,42,00,000 296,59,00,000
312,45,00,000. . 4,05,00,000
17,34,00,000 2,58,00,000
Parliament 1 Rs.
. 64,51,00,000 8,63;00,000
156,47,00,000 12,50,00,000
98,98,00,000 5,03,00,000
. 9,17,00,000 1,67,00,000
796,75,00,000 I,OO,OO,ODO
59,20,00,000 ' 7,50,00;000
485,50,00,000 15,96,00,000
1,67,00,000 10 14,87,00,000
51,09,00,000
... 52,37,00,000 19,00,00,000
... - - 28,00,000
12594,96,00,000 25,00,000
400,65,00,000 14 16,98,00,000 287,25,00,000
11,15,00,000
345.23.00.000 ~1,10,00,000
153,17,00,000 175,42,00,000 -62,46,00,000
2 159,46,00,000 2224,38,00,000
3 83,33,00,000 '23,17,00,000
. 3 82,35,00,000 296,53,00,000
312,45,00,000 4,05,00,000
17,34,00,000 2,58,00,000
Consolidated
F u n d
Rs . 2,00 ,000
... . . . .
...
...
...
. . . . ..
' ...
1,38,00.000 l,SO,OO;OOO
.... - . ...
...
...
...
3,33,00,000 . 7,00,000
10 ,00 ,000 12,9:6,00,000
... , .
.
...
...
... . . . .
...
:..
...
...
. . . .
... 8,00,000
1.1 7,00,000 ...
7,00,000 6,00,000
. . .
...
...
...
Appropriation (Vote on Accourzt)
1 / 2 . +------ 3 Sums not exceeding j I 1 Voted by Services and purposes Chargedon the /
, Vote - 1 / Parliament 1 Consolidated I Toral I 1
I Fund
Rs. Rs; Rs. , - ,
9 8 Daman and Diu : .................. ..: ............................... Reveiiue 82,26,00,000 ... 82,26,00,000 Capital ' 7,88,00,000 . . . . 7,88,00,000
... 99 . Laksliadweep ........................................................... Revenue 64,28,00,$00 64,28,00,000 Capital 30,01,00,000 ... 30,Ol ,OO,OOO
Depart~ilent of Urban Develop~iient ...................... Revenue 191,04,00,000 4,26,00,1)00 195,30,00,000 Capital I 8 17,98,00,000 4,33,00,000 822,3 1,00,000
101 ....................................................... .
. I o 0 . 1 Public Works Revenue 132,35,00,000 17,00,000 132,52,00,000 Capital 59,20,00,000 17,00,000 59,37,00,000
102 Stationery and Pri~~ti l lg ................... ...l .............. Revenue . 36,85,00,000 ... 1 . 36,85,00,000 Capital 2,00,000 ... 2,00,000
'1 03 Ministry of Water Resources ................................... Revenue 132,26,00,000 . ' . . . 132,2$,00,000 Capital . 18,29,00,000 50,00,000 - 18,79,00,000.
104 ini is try of Women a"d Child Developlnent ........ Revenue 1209,50,00,000 . . . . . ' 1209,50,00,000~ ..................... 105 Ministry of Youth Affqirs and Sports Revenue 162,88,00,000 162,88,00,000 . . . .
... Capital 22,42,00,000 22,12,00.000
....................... TOTAL 106733,36.00.000 332486.53.1111.000 439219.87,00,000
. . ' _
. . . .
' ,
1
THE APPROPRIATION ACT, 2008
No. 6 OF 2008 \
[25th March, 2008.1
An Act to authorise payment and appropriation of certain further sums from and out of the Consolidated F i d of India for the services of the financial year
2007-08.
BE it enacted by Parliament in the Fifty-ninth year ofthe Republic of Indiaas follows:-
1. This Act may be called the Appropriation Act, 2008. Short title.
2. From and out of the Consolidated Fund of India there may be paid and applied Issue of
sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate ~ 1 4 0 3 7 * ~ 9 1 , 0 0 . ~ out of the to the sum of one lakh forty thousand three hundred seventy-eight crores and ninety-one Consolidated
lakh rupees towards defraying the several charges which will come in the course of payment ~~~d of ~~d~~ during the financial year 2007-08 in respect of the services specified in column 2 of the for the Schedule. financial year
2007-08
3. The sums autliorised to be paid and applied from and out of the Consolidated Fund Approprlatlon
of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
13
<
Appropriatioiz
THE SCHEDULE \
(See sections 2 and 3) I
1 1 2 I 3
No. o f
Vote Services and purposes Voted by
Parliament
1 Department of Agriculture and Cooperation ......... Revenue .
Capital 2 Department of Agricultural Research and --! Education ........................................................... Revenue
. ,
, .
Rs . 32 1,25,00,000
2,00,000
2,00,000
1 ,OO,OOO ,64,96,00,000
1,00,000 1,00,000
25,17,00,000 4000,00,00,000
132,40,00,000
6,8 1,00,000 3,00,000
435,12,00,000
4
5
7
8 9 ' 10 1- I 12 ,
13 14 I 5 18
19 2 0
. .-
25 22' 23
Sums not exceeding
Ministry of Micro, Small and ~ e d i u ~ l l Enterprises (Previously Ministry of Agro and Rural Industries) .Revenue
Atomic Energy .................... .. .............................. Revenue Capital
Department of Chemicals and Petroche~nicals ..... Revenue Capital
Department of Fertilisers ................................ Revenue Ministry of Civil Aviation . . ...................................... Revenue
................................................. Ministry of Coal Revenue . Department of Commerce ................................ Revenue
~ e ~ a r t m i n t of Industrial Policy and Promotion ..Revenue Department of Posts ............................................ Revenue Department of Telecom~nunications ...................... Revenue Department of Information Technology ............... Revenue Department of Food and Public,Distribution ......... Revenue
Capital Ministry of Culture ............................................. Revenue
Ministry of Defence ........................ ... ................ Revenue Capital
Defence Pensions .................................................. Reyenue Defence Services - Army ................................... Revenue Defence Services - Navy ....................................... Revenue
Charged on the
Consolidated
Fund
Rs. . .
. . .
. .
Total
- Rs.
321,25,00,000. 2,00,000
2,00,000
1,00,000 64,96.00.000
1,00,000 1,00,000
25,17,00,000' 4000,00,00,000
132,40,00,000
6,8 1 ,00,000 3,00,000
435,12,00,000 54,22,00,000 11~00,001 54,40,00,000 I
................................. . 24 1 Defence Services - Air Force Revenue ................................. 25 Defence Ordnance Factories Revenue,
26 ' Defence Services - Research and Development . . ~evenuk 2 8 in is try of Development of North Eastern , ,
......... ...... ........................................ Region ..; : :. Revenue capital
2 9 Ministry of Earth Scie~ices .................... .1 ............... Revenue Capital
.................... 3 0 ini is% of ~nvironment and Forests Revenue 3 1 Ministry of External Affairs .............................. Revenue
Departrnent of Economic Affairs ........... ; ............. ~ e v e n u e Capital
3 j 2 , 3 1 . Payments to Financial Institutions ...................... Revenue
1,00,000 2,00,000
5836,87,00,000 2,92,00,000
10,02,00,000 . 229,79,00,000
I
595,00,00,000 232,22,00,000
60,1.1,00,000 298,2 1,00,000
. 193,93,00,000 23,09,0'0,000
37,16,00,000 I ,75,00,000
3,00,000 ' . 1,00,000
100,28,00,000 3 16,28',00,000
455;63,00,000 6259,39,00,000
11536,76,00,000 10 100,01,00,000
' ,,
8296,60,00,000 . .
- .. 1287,00,00,000
. 12,98,00,000 539,48,00,000 220,70,00,000
, 29,72,00,000 . 59,70,00,000
1,00,000
3 5
39 40
4 1 ^ .
4 2
4 3
Capital
C H A R G E D . - ~ ~ ~ ~ Y ~ S ~ Paynlents ............... : ..... .. ......... Revenue, 'Transfers to State.and Union territory
Governinents Revenue Capital
CHARGED.- Repayment of Debt Capital Pensions ..................................................................... Revenue
. Indian Audit and Accounts Department: ...... .......... Revenue
Department of Revenue Revenue Direct f i xe s ................... L.... ............... . . . . . . Revenue
Capital Indircct 'Taxes :..........
Capital
1,00,000
..
.. 40,00,000
..
..
qO,OO,OOO 30,00,000
, 10.00,OOO
..
2,00,000 5836,87,00,000
2,92,00,000 10,02,00,000
229,79,00,000 40,00,000
595,00,00,000 232,22,00,000
60.1 1,00,000 298,6 1,00,000 194,23,00,000 23,09,00,000
37,16,00,000 1,75,00,000
13,00,000 1,00,000
100,28,00,000 3 16,28,00,000 1 155,63,00,000
.. 625.9,39,00,000
.. i 11536,76,00,000
..
12307,25,00,000
.. 634,67,00,000
62573,17,00,000 3;60,00.000
- .
. .
10100,01,00,000 12307,25,00,000
8296,60,00,000 634,67,00,000
62573,17,00,000 1290,60,00,000
12,98,00,000 539,48,00,000 220,70,00,000
29,72,00,000 59,70,00,000
I 1,00,000
Appropriation
--
Total
Rs. 4,00,00,000
. 1,OO;OOO
1,00,000 2,00,000
11,95,00,000
2,00,000
7,26,00,000 165,76,00,000
10,27,00,000 1,00,000
2,96,00,000 26,00,000
, 325,54,00;~00
319,40,00,000 55,64,00,000
1,00,000
49,12,00,000 6,00,000'. 2,00,000 1,00,000
88;63,00,000 l,OO,000
1,00,00,000 2,00,000
3,48,00,000
' 1,00,000
8,70,00,000 9326,09,00,000
2,27,00,000 1 ,OO,OOO
1,73,00,000
8,00,000
' 980,66,00,000
, l,OO,OOO
l,OO,OOO
1 ,OO,OOO 1,95,00,000
2,00,000 20,00,000
8,30,00,000
2,00,000 l,OO,OOO
161,88,00,000 51,00,000
. .
1,00,000
2' .
- - k x z i n g N o . o f lT=Fcs Vote and purposes Voted by Charged o n t h e
. . I Parliament Consolidated
Fund. , >.
Rs. Rs. 44 . . Department of Disi~iveslment ........................... :.Revenue 4,00,00,000
,Capital 1,00,000 45 -Ministry -of Food I'rocessing Illdustries .................. Revenue 1;00,000
. ........... 46 Department of Health and Family Welfare Revenue 2,00,000 Capital 11,95,00,000
47 Department of Ayurveda, Yoga and Naturopalhy, '
..... Unani, Siddha and' Homoeopathy (AYUSH) :Revenue 2,00,000 4 8 Department of Heavy Industry: .: ............................ Revenue 7,26,00,000
Capital 165,76,00,000 .. ......................................... 5 (3 Ministry of Home Affairs Revenue 10,27,00,000 ..
Capiial
1 ~ 0 0 , 0 0 0 i . . 5 1 Cabinet Revenue 2,96,00;000
, .
65 .00~000
. . .
. . . .
3,48,00,000
2,24,00,000
1,73,00,000
8,00,000
..
. .
. ,
50,00,000
52 5 3
. . 54 5 5
56 -
5 7 s ' 5 8
I , '
5 9 .
.; 6 0 . 6 1.
65 6 9
7 0 7 2 '
. . . . . .
. .
Capital Police .......................... : ......... ; . . . . . .................... Revenue Other Espenditure of the Minislry of
RomeAffairs ............................... .. ................ Revenue
........... ~ransfe ' rs to Union territory, Governments Revenue ~ilinistry of I-lousing and ~ r b a n ' ~ o v e & .,
Alleviation ........................................................... R e v e n u e
~ e ~ a r l i n e n t of Scl!ool Education and Literacy,.:..~e"'enue . Department of Higher Education ...................... .Revenue
. .
............ ~ i n i s t r ~ of 1nfo;mation and. Bkoadcasting ~ & n u e Capital
Ministry of Labour and Employment .................... Revenue , . Capital
............................................ Election Commission Revenue Law and Justice ......................... .. ..................... Revenue
CHARGED.- Supreme Court of India ........................ Revenue
............. . Ministry of New and Renewable Energy :..Revenue Ministry of Personnel, Public Grievances and
Pensions .............................................. R e v e n u e .................. Ministry of Petroleum and ~ a t u r a l Gas Revenue
Ministry of Power ..............I.....'........................... Revenue Capital
j c;+ARGEU.- Stag Household and Aiiolvances ...............
334,89,00,000 26'00'0001
319,40,00,000
55,64,00,000
. 1,00,000
49,12,00,000 6,00,000 2,00,000 1 ,OO,OOO
88,63,00,000 1,00,000
1,00,00,000 2,00,000
1,00,000
6,46,00,000
9326,09,00,000
. 2,27,00,000 l,OO,OOO
. .
980,66,00,000
1,00,000
. . 1 ,OO,OOO
1,00,000 1,95,00,000
2,00,000 2 O,OO,OOO
. 8,30,00,00'0
2,00,000 1,00,000
16 1,88,00,000 1 ,OO,OOO
1 ,OO,OOO
. . I of the Presidenl .............................. ... Revenue
7 5 1 Rajya Sabha 1 . . R e v e n u e . ..................................................
............. 7 8 1 Department of Rural Development :.........Revenue
7 9 Department of Land Resources ........................... Revenue
80 Department of Drinking Water Supply .................. Revenue
................ 8 1 Deparlment of Science and Technology Revenue Capital
8 2 Department 01' Scientific and~i~iclustrial
Research Revenue Capital
. . ............................. 8 3 1 . . Department, of Biotechl~ology Revenue
84 . 1 Depar tme~~l of Shipping .......................................... Revenue Capital
...... 85 1 Departnient of Road Transport and Highways Revenue Capital
8 6 Ministry of Micro, S~nall and Medium Enterprises ..... (Previously - Ministry of Small Scale Industries) Revenue
1
/
: 6 Appropriation [ACT. 6 OF 20081
1
No. of
Vote
8 7 8 9
9 0 9 1
P 2 I 9 3 9 4
95
96 .
97
2
Services and purposes
di
Ministry of Soc~al Justice and Empowerment ....... Revenue Mlnlstry of S ta t~s t~cs and Programme
Imple~uentation . . . . . . . . . Revenue Min~stry of Steel . . . . . . . . . . . . . . . . . . . . . . Capllal
3
>
d
\
,!
Voted by Parliament
Rs,
83,00,000
1 ,OO,OOO 5,00,00,000
75533,10,00,000
32,77;00,000
2,00,000 589,06,00,000
2,00,000 4,00,000
64845,81,00,000
....................... ..................... I, / 1,akshadweep ,.., Revenue Department of Urban Development .............. ..Revenue
Capital
32,77,00,000 2,OO.OOO
589,06,00,000 2,00,000 4,00,000
140378,91,00,000
Min~stry of Textiles ............................... Revenue 1 509,68,00,000 Capital 1,00,000
Minsrry of Tourisni . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue / 1,00,000
103 104
Sums not exceeding
Charged o n the
Consolidated
Fund
Us.
.
4,35,00,000
..
Capital
Ministry of Tribal Affairs .................................. .Revenue Andaman and Nicobar Islands .......................... .Revenue
Capital Chandigarli .................................................. .Revenue
Capital Dadra and Nagar Have11 ..................................... Revenue
Capital Dan~an and Diu .................................................. Revenue
Cap~tal
Ministry of Women and Child Develop~ilent ....... Revenue Mialstry of Youth Affairs and Sports ................. Revenue
TOTAL
l'otal
4
Rs . 83,00,000
1 ,00 000 5,00,00,000
509,68,00,000 1,00,000 1,00,000
1,50,00,000 1,OO 000
- 99,00,00,000 1,00,00,000
97,92,00,000 41,08,00,000 16,32,00,000
9,90,00,000 129,50,00,000
11,50,00,000
1.50,00,000 1,00,000
99,00,00,000 I ,OO,OQ,OOO
93,57,00,000 , 41,08,00,000
16,32,00,000 9,90,00,000
129,50,00,000 11,50,00,000
I THE KARNATAKA APPROPRIATION (VOTE ON ACCOUNT
ACT, 2008 \
No. 7 OF 2008 [25th March, 2008.1
AnAct to provide for the withdrawal of certain sums from and out of the Consolidated Fund of the State of Karnataka for the services of a
part of the financial year 2008-09.
BE it enacted by Parliament in the Fifty-ninth year of the Republic of India as follows:-
I . This Act inay be called the Karnataka Appropriation (Vote on Account) Act, 2008. s~ lor t t~tle
2. From and out of the Consolidated Fund of the State of Karnataka there may be Withdrawal of withdrawn sums not exceeding those specified in column 3 of the Schedule amounting in 290273J.77NJ
out a f the the aggregate to the sum of twenty-nine thousand and twenty-seven crores, thirty lakhs Consolidated and seventy-seven thousand rupees towards defraying the several charges which will ~~~d of
, come in course of payment during the financial year 2008-09 in respect of the services State of
specified in column 2 of the Schedule. Karnataka for the financial year 2008-09.
3. The sums authorised to be withdrawn from and out of the Consolidated Fund of the Appropriation State of Karnataka by this Act shall be appropriated for the ;ervices and purposes expressed in the Schedule in relation to the said year.
17
18 Karnataka ~pp fo~r ia t i on (Vote on Account) [ACT 7. OF 20081
1 ' . No. of Vote/
Appro- priation
1 ~.
2
3
4 .
5
6
' 7
8 -
".9
10
11
12 '
13
14
15
16
17
18
. % 19
20,,,
2 1
. . 2 2
23 ... , r . ,
. . 2 4
. . ~ ... '25 . - , '
. . . . . .
. 26 .
" 2 7 " 2 8 '
. . . . . ' 29
. , . . . . .
. . . . . .
. . THE SCHEDULE (See sections 2 and
2 ppp--
Services and purposes e
Agriculture and' Horticulture ..................................... Revenue Capital
....................... ~ n i m a l Husbandry and Fisheries ...:...... Revenue Capital
Finance ........................................................................ Revenue Capital
Depamnent of Personnel and Administrative Refonns ..... Revenue Capital
Home and Transport ................. ; ........ .. .................. Revenue Capital
Infrastructure Development ........................................ Revenue Capital
~ u r a l .Development and Panchayath Raj ................... Revenue Capital
............................. Forest, Ecology and Environment Revenue Capital
Co-operation ............................:........:...................... R e v e n u e Capital
Social Welfare .............................. i....:.... .................. Revenue * . Capital,
.......... Women and Child Development ...................... : Revenue Capital
I~lformation, ,Tourism and Youth Services ................. ~ e v e n u e Capital
Food and civil Supplies ...................... ......................... Revenue ' ' Capital'
Reve~~ue ............................. .. ...................................... Revenue Capital
Information Technology .................... .. .................. Revenue Capital
.......................................... Housing . . . . . . . . . Revenue Capital',
Education Revenue >' Capital
Commerce and Industries .......................................... Revenue Capital
Urban Development ..: ..:.: .............. .... ............... Revenue Capital ? .
Public Works ......,:.. :.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Revenue. Capital
Water Resources ...... : .... : ........ .. '. ................................ Revenue Capital
....................... ........... Health ,and Family Welfare ..: Revenue . . Capital
Labour .......... : .......... .. ...... :: .................................. Revenue . . , ........ ..................... ........................................ Energy : :.' ~ e v e n u e
Capital , .
Kannada and Culture .................. : ........ ..l .................... Revenue Capital'
Planning, statistics, Science and Technology ............ ~ e v e n u e Law ................ : ....................... ..................... Revenue
........................ Parliamentary Affairs and Legislation ~ e v e n u e Debt Servicing Revenue
Capital . !
r > .............. ................ ~ O T A L ....
3)
Voted by Parliament
Rs. . I
770,44,37,000 11,69,63,500
259,84,40,000 19,67,00,000
2664,95,36,000 503,32,000
1 8 3,43',84,5 00 250,00,000
1046,78,1 1,500 174,s 1 ,.56.,500
1,66,03,500 222,94,58,000 880,72,83,000 794,75;55,000
. 250,45,25,500 1,37,15,000
154,79,06,500 4,00,42,500
706,40,54,500 135,61,89,000 427,41,02,000
49,50,00,000 91,66,55,000 11,04,00,000
350,20,00,500 , 4,00,00,000 830,64,84,500'
37,60,00,000 9.,37,13,500
. 6,68;57,000 , 262,05,99,500
175',59,01,000 41 97,96,88,000
98,14,40,000 . . 677,14,55,000 . 65,28,50,000
2133,38,27,500 , 328,29,23,500 ' 788;04,68,000 ' 847;53,19,500
157,70;79,000 21 13,29,61,000
87 1,l 1,81,500 .190,3 1,50,000
. 133,7 1,62,500 1043,6 1,77,000 209,00,00,000
69,46,29,500 , ' 2,33,00,000
13 1,92,24,500 . 130,33,27,000
32,03,36,000 ..
24768,03,06,000
3 -- Sums not exceeding
Charged o n the ~onso l ida t ed
F,und
Rs.
11,40.000,.
10,14,500
.' 13,10,000
33,84,00,000
, . .. .
. .
. . . ,.. .
5,36,49.000
.
..
. .
..
1.35.000
53,04,000' . .
. .
..
..
13,000 . . . .
. . . , . . .
. .
..
..
..
. .
.. \ . ..
91,50,000 , ..
.. ' . . . . .
67,79,500 .2639.00.00,000
. . . . 1578,58.76,000 .4259,27!71,000
. .
Total
Rs.
770,55,77,000 11;69,63,500
259,94,54,500 19,67,00,000,
2665,08,46,000 503,32,00G
217,27,84,500 250,00,000
1046,78,1 1,500 174,51,56,500
1,66,03,500 222,94,58,000 880,72,83,000 794,75,55,000 255,81,74,500
1,37,15,000 15,4,79,06,500
4,00,42,500 706,40;5.4,500 13,5,61,89,000 427,4 1,02,000
49,50,00,000 91,66,55,000 11,04,00,000
350;21,35,500 4,00,00,000
.83 1,17,88,500 37,60.00,000
9,37,13,500 6,68,57,000
262,05;99,500 175,59,01,000
41 97,96,88,000 98,14,40,000,
677,14,68,000 65,28,50,000
2133,38,27,500 328,29,23,500 788,04,68,000 847,53,19,500 157,70,79,000
21 13,29,61,000 871,11,81,500 190,3 1,50,'000 133,71,62,500
: 1044,53;27,000 ' 209,00,00,000
69,46,29,500 2,33,00,000
- 131,92,24,500 130,33,27,000
. . 32,71,15,500 2639,00,00,000 1578,5S,76,000
29027,30,77,000
\
I
THE KARNATAKA APPROPRIATION ACT, 2008 No. 8 OF 2008
I
[25th March, 2008.1 I
An Act to provide for the withdrawal of certain sums from and out of the I I
I
Consolidated Fund ofthe State ofKamataka for the services of a part I
of the financial year 2007-08. I
BE it enacted by Parliament in the Fifty-ninthyear of the Republic of India as follows:-
1. This Act may be called the Karnataka Appropriation Act, 2008. Short title
2. From and out of the Consolidated Fund of the State of Karnataka there may be W~thdrawal of
withdrawn sums not exceeding those specified in column 3 of the Schedule amounting in the 3311~013011~
aggregate to the sum of three thousand three hundred eleven crores, one lakh and one ~ ~ ~ ~ , ~ ~ ~ t e d thousand rupees towards defraying the several charges which will come in course of ~~~d of the payment duringthe financial year 2007-08 in respect ofthe services specified in column 2 of State of
the Schedule. Karnataka for the financ~al year 2007-08
3. The sums authorised to be withdrawn from and out of the Consolidated Fund of the Aeero~>rlatloll
State of Karnataka by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
19
Karnataka Appropriation
THE SCHEDULE (See seciio~ls 2 and
1 I 2 No. of I
Services and purposes a . Appro- i priation
1 Agriculture and Horticulture .................................. Revenue Capital
2 Animal Husbandry and Fisheries ............................. Revenue 3 Finance ................................................. Revenue 4 , Department of Personnel and Administrat~vc
Reforms ..... :: ............. ......... ........... : . . . . . . Revenue . . 5 Home and Transport ......................................... Revenue
7 Rural Development and Panchyath Raj ................. Revenue
I , Capital 8 Forest, Ecology and Environment .......................... Revenue
c Capital 9 Co-operation ................................................... Revenue
Capital . I 0 Social Welfare ..................................................... Revenue
, . Capital 1.1 Women and Child Development .......................... ... Revenue
. . ............. 12 Information, Tourism and Youth, Services Revenue Capital
13 Food and Civil Supplies R e v e n u e Capital
......................... .................................. 14 Revenue .. Revenue .... . 15 Information Technology :....................................Revenue
16 Housing ...................... .: .......................................... Revenue Capital
17 Education ....... Capital
18 . Commerce and Industries ................................. Revenue Capital ,
19 Urban Development ................... .... Revenue 20 . . % ......................................................... Public Works Revenue
I . , Capital 2 1 Water Resources ........................ .................. Revenue
, , Capital ,
2 2 Health and Family Welfare ................... ... ........ Revenue . . . . . . - Capital
2 3 Labour ... Capital
< ,
24 Energy ...................... ... ................................... ~ e v e r k e . . Capital
2 5 Kannada and iCulture ............ : ................................ Revenue 2 6 Planning, Statistics, Science and Technology ........ Revenue .
................... .................................... 2 7 Law A......:.....:.... Revenue , . . .
. . . . . . . . . I . . . , ,Capital .
28 : Parliamentary Affairs and Legislation .................... Xevenue . .
29 . Debt Servicing :... ................................................. Reveuue . . . .
. . . . TOTAL . . . . ~.
. . . . . .
3)
. A (
Voted by ' Parliament
Rs. 232,28,52,000
7,60,00,000 13,74,65,000 3,53,00,000
,
7,70,21,000 75,90,00,000 84,7$,8 1,000 47,28,00,000
. . 9,77,02,000 4,00,00,000
288,l 1,55,000 4,68,57,000
63,24,94,000 36,25,00,000
2,48,70,000 ,I 1,84,53,000
4,73,36,000 53,57,67,000
1,62,93,000 52,69,93,000.
1,08,58,000 15,74,18,000
150,00,00,000 151,91,32,000
3,50,00,000 42,10,75,000 91,58,40,000 49,.98,00,000
' 11,62,98,000 .
563,35,45,000 43,87,20,000
602,80,65,000 50,10,'18,000
1 ; 115,88,00:000 22,63;06,000
, 9,86,97,000 . 150,'l 1,50,000
126,94,00,000 .
1,7 1 ,OO,OOO 85,60,08;000
7,38,00,000 ' 2,11,64,000
. . 5,0,00,000 . .
,3306,25,33,000
. .
3 1 sums ndt exceeding
Charged on ihe Consolidated
F U I I ~ --IT Rs. Rs.
232,28,52,000 7,60,00,000
' 13,74,65,000
I 3,53,00,000
2,22,50;000 9,92,71,000 75,90,00,000 84,74,81,000 47,28,00,000 .9,77,02,000 4,00,00,000
, 288,11,55,000 4,68;57,000
- 63,24,94,000 36,25,00,000
2,48,70,000 11,84,53,000 4,73,36,000 ' .
53,57,67,000 1,62,93,000
2,32,27,000 55,02,20,000
. .
. . . .
... .' - :: : . , '
.
',
. . . .': : 20,91,000
4,75,6S,UOO ' . . . ,
, .
1,08,58,000 15,74,18,000
150,00,00,000 15 1,91,32,000
3,50,00,000 42,10,75;000 91,58,40,000 49,98,00;000 11,62,98,000
563,35,45,000 43,'87,20,000
602,80,65,000 50,l0,18,000
115,88,00,000 22,63,06,000
9,86,97,000 150,l 1,50,000 126,94,00,000 ,
1,71 ,OO,OOO 85,60,08,000
7,38,00,000 ,2,11,64,000
50,00,000 "20,9 1,000
3311,01.01,000 4
.
. . *
THE DELIMITATION (AMEM)MENT) ACT, 2008
No. 9 OF 2008 [28th March, 2008.1
An Act further to amend the Delimitation Act, 2002.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
1. ( I ) This Act may be called the Delimitation (Amendrnent)Act, 2008. Short title and commence-
(2) It shall be deemed to have come into force on the 14th day of January, 2008. ment
33 of 2002. 2. In section 10 of the Delimitation Act, 2002 (hereinafter referred to as the principal Amendment
Act),-- of sectlon 10
(I) in sub-section (4), the following proviso shall be inserted, namely:-
"Provided that nothing in this sub-section shall apply to the delimitation orders published in relation to the State of Jharkhand.";
(ii) in sub-section (li), for the words "within two years of the constitution of the Commission", the words "within a period not later than 3 1st day of July, 2008" shall be substituted.
111sertion of new sectio~ls 10A and 10B.
Deferment of delimitation in certain cases.
Delimitation Commission's order with
, respect to the State of
. Jharkhand not to' have any legal effect.
Repeal and savings.
22 Delimitation (Amendment) [ACT 9 OF 20081 I
3. After section 10 of the principal Act, the following sections shall be inserted, namely:-
"10A. (1) Notwithstanding anything contained in sections 4, 8 and 9, if the President is satisfied that a situation has arisen whereby the unity and integrity of India is threatened or there is a serious thrkat to the peace and public order, he may, by order, defer the delimitation exercise in a State.
- (2) Every order made under this section shall be laid before each House of
'-
Parliament.
10B. Notwithstanding anything contained in sub-section (2) of section 10, the final orders relating to readjustment of number of seats and delimitation of constituencies in respect of the State of Jharkhand published under the said section vide Order O.N. 63(E), dated 3OthApril,2007 and O.N. 1 l.O(E), dated 17thAugust, 2007 shall have no legal effect and the delimitation ofthe constituencies as it stood before the publication of the said Orders shall continue to be in force until the year 2026 in relation to every election tv the House of the People or to the Legislative Assembly, as the case may be, I
I held after the commencement of the Delimitation (Amendment) Act, 2008.".
4. (1) The Delimitation (Amendment) ordinance, 2008 is hereby repealed. Ord. 1 of 2008.
, (2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the corresponding provisions of the principal Act, as amended by this Act. I
THE REPRESENTATION OF THE PEOPLE (AMENDMENT) ACT, 2008 No. 10 OF 2008
[28thMarch, 2008.1
An Act further to amend the Representation of the People Act, 1950. BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as
follows:- 1. (I) This Act may be called the Representation of the People (Amendment) Act,
2008. I
(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint.
2. In section 4 bf the Representation ofthe People Act, 1950 (hereinafter referred to as the principal Act), for sub-section (S), the following sub-section shall be substituted, namely:-
"(5) Save as provided in sub-section (#), the extent of all parliamentary constituencies except the parliamentary constituencies in the States of Arunachal Pradesh, Assam, Jharkhand, Manipur and Nagaland shall be as determined by the orders of the Delimitation Commission made under the provisions ofthe Delimitation Act, 2002 and the extent ofthe parliamentary constituencies in the States of Arunachal Pradesh, Assam, Jharkhand, Manipur and Nagaland shall be as provided for in the Delimitation of Parliamentary and Assembly Constituencies Order, 2008 having regard to the provisions of sections 1 OA and 10B ofthe Delimitation Act, 2002.". 3. In section 7 of the principal Act,-
(i) in sub-section (IB), in clause (a), for the words "thirty-nine seats", the words "fifty-nine seats" shall be substituted;
* w.e.f. 16-4-2008 : Ede Notification No. S.O. 881(E), dated 16-4-2008.
23
Short iitle and commencement
Amendment of section 4.
Amendment of s e ~ t i o n 7.
Representation of the People (Amendment) [ACT 10
(ii) for sub-section (3), the following sub-section shall be substituted, namely:-
"(3) The extent of each assembly constituency in all the States and Union Territories except the assembly constituencies in the States ofArunacha1 Pradesh, Assam, Jharkhand, Manipur and Nagaland shall be as determined by the orders of the Delimitation Commission made under the provisions of the Delimitation Act, 2002 and the extent ofeach assembly constituency in the States of Arunachal 3 3 of 2002
Pradesh, Assam, Jharkhand, Manipur and Nagaland shall be as provided for in the Delimitation of Parliamentary and Assembly Constituencies Order, 2008 having regard to the provisions of sections 10A and 10B of the Delimitation Act, 2002.".
Amendment of section 8 4. In section 8 of the principal Act,-
(i) for sub-section ( I ) , the following sub-section shall be substituted, namely:-
" ( I ) Having regard to all the orders referred to in sub-section (5) of section 4 and sub-section (3 ) of section 7 relating to the delimitation of parliamentary and assembly constituencies in all States and Union Territories, except the States of Arunachal Pradesh, Assam, Jharkhand, Manipur and Nagaland, made by the Delimitation Commission and published in the Official Gazette, the Election Commission shall-
(a) after making such amendments as appear to it to be necessary for bringing up-to-date the description of the extent of the parliamentary and assembly constituencies as given in such orders, without, however, altering the extent of any such constituency;
(b) after taking into account the provisions of the Delimitation of Parliamentary and Assembly Constituencies Order, 1976, as made applicable pursuant to the orders made by the President under section 10A of the 3 3 of 2002
Delimitation Act, 2002 relating to delimitation ofparliamentary and assembly constituencies in the States of Arunachal Pradesh, Assam, Manipur and Nagaland, and the provisions of section 10B of the said Act relating to delimitation of parliamentary and assembly constituencies in the State of Jharkhand,
consolidate all such orders into one single order to be known as the Delimitation of parliamentary and Assembly Constituencies O~der , NO8 and shall send authentic copies of that Order to the Central ~overnment and t o h e Government of each State having a Legislative Assembly; and thereupon that Order shall supersede ail the orders referred to in sub-section (5) of section 4 and sub- section ( 3 ) of section 7 and shall have the force of law and shall not be called in question in any court.";
76 of 1972 (il) in sub-section (3) , for the words, brackets and figures "as provided in sub-
3 3 of 2002 section ( 5 ) of section 10 ofthe DelimitationAct, 1972", the words, brackets and figures "as provided in sub-section (5 ) of section 10 of the Delimitation Act, 2002" shall be
Insertion of new sectlon 8A substituted.
Delimitation of 5. After section 8 of the principal Act, the following section shall be inserted, namely:- Parl~amen tary and Assembly "8A. (I) Ifthe President is satisfied that the situation and the conditions prevailing Constituencies in thc States of in the States of Arunachal Pradesh, Assam, Manipur or Nagaland are'conducive for 3 3 of 2002 Arunachal the conduct of delimitation exercise, he may, by order, rescind the deferment order Pradesh, issued under the provisions of section 1OAof the Delimitation Act, 2002 in relation to Assam, Manipur or that State, and provide for the conduct of delimitation exercise in the State by the Nagnland Election Commission.
OF 20081 Representation of the People (Amendment) 25
(2) As soon as may be after the deferment order in respect of a State is rescinded under sub-section (I), the Election Commission may, by order, determine-
(a) the parliamentary constituencies into which such State to which more than one seat is allotted in the First Schedule shall be divided;
(6) the extent of each constituency; and
(c) the number of seats, if any, reserved for the Scheduled Castes or the Scheduled Tribes.
(3) As soon as may be after the deferment order in respect of a State is rescinded under sub-section (I), the Election Commission may, by order, determine-
(a) the assembly constituencies into which such State shall be divided for the purpose of elections to the Legislative Assembly of that State;
(6) the extent of each'constituency; and
(c) the nulnber of seats, if any, reserved for the Scheduled Castes or the Scheduled Tribes.
3 3 of 2002 (4)'~ubject to the provisions of sub-section (I), the Election Cominission shall, having regard to the provisions of the Constitution and the principles specified in clauses (c) and (d) of sub-section (I) of section 9 of the Delimitation Act, 2002 determine the parliamentary and assembly constituencies in the States of Arunachal Pradesh, Assam, Manipur andNagaland in which seats shall be reserved, if any, for the Scheduled Castes and the Scheduled Tribes.
(5) The Election Commission shall,-
(a) publish its proposals under sub-sections (2), (3) and (4) with respect to any State in the Official Gazette and also in such other manner as it thinks fit;
(6) specifL a date on or after which the proposals will be further considered by it;
(c) consider all objections and suggestions which may have been received by it before the date so specified;
(d) hold, for the purpose of such consideration, if it thinks fit s o to do, one or more public sittings at such place or places in such State as it thinks fit;
(e) after considering all objections and suggestions which may have been received by it before the date so specified, determine, by order, the delimitation of parliamentary and assembly constituencies in the State and also the constituency or constituencies in which seats shall be reserved, if any, for the Scheduled Castes and the Scheduled Tribes and cause such order to b e published in the Off~cial Gazette; and, upon such publication, the order shall have the force of law and shall not be called in question in any court and the Delimitation of Parliamentary and Assembly Constituencies Order, 2008 shall be deemed to have been amended accordingly.
(6) Every order made under sub-sections ( I ) and (2) and clause (e) of sub- section (5) shall be laid before each House of Parliament.
(7) Every order made under sub-sections (I) and (3) and clause (e) of sub- section (5) shall, as soon as may be after it is published under that sub-section, be laid before the Legislative Assembly of the State concerned.".
6. In section 9 of the principal Act, in sub-section (I), for clauses (a) and (aa), the following clauses shall be substituted, namely:-
Amendment of section 9.
"(a) correct any printing mistake in the Delimitation of Parliamentary and Assembly Constituencies Order, 2008 or any error arising therein from inadvertent slip or omission;
26 Representation of the People (Amendment) [ACT 10
(aa) make such amendments in the Delimitation of Parliamentary and Assembly Constituencies Order, 2008 as appear to it to be necessary or expedient for consolidating with that Order any notification or order relating to delimitation of Parliainentary or assembly constituerlcies (including reservation of seats for the Scheduled Castes or I
the Scheduled Tribes in such constituencies) issued under section 8A of this Act or any other Central Act;".
Omission of sections 9A and 9B.
7. Section 9A and section 9B of the principal Act shall be omitted.
Substitution of 8. For the First Schedule and the Second Schedule of the principal Act, the following 'Iew Schedules shall be substituted, namely:- for the First Schedule and the Second Schedule. "THE FIRST SCHEDULE I
(See section 3)
Allocation of seats in the House of the People
Name of the Number of seats in the Number of seats in the Statefunion House as constituted in House as subsequently territory 2004 on the basis of the constituted as per the
Deliinitation of Deliinitation o f Parliamentary and Assembly parliamentary and Constituencies Order, 1976 Assembly Constituencies as amended from time to Order,2008 time
- Total Reserved Reserved Total Reserved Reserved
for the for the for the for the Scheduled Scheduled Scheduled Scheduled
Castes T r ~ b e s Castes T r ~ b e s
1 2 3 4 5 6 7
I. STATI~S: I . AndhraPradesh 42 6 2 42 7 3 2. Arunachal Pradesh 2 2
3. Assam 14 1 2 14 1 2
4. Bihar 40 7 .. 40 6
5. Chhattisgarh 11 2 4 11 1 4
6. Goa 2 2
7.' ' Gujarat 26 2 4 26 2 4 8. Haryana 10 2 .. 10 2
9. Himachal Pradesh 4 1 4 1
10. Jammu and Kashmir 6 6 11. harkh hand 14 1 5 14 1 5 12. Karnataka 28 4 . ' 28 5 2 13. Kerala 20 2 .. 20 2
14 Madhya Pradesh 29 4 5 29 4 6 %
15. Maharashtra 48 3 4 48 5 4
16. Manipur 2 1 2 1
17. Meghalaya 2 2 2 18. Mizoram 1 1 1 1 19. Nagaland 1 1
20. Orissa 21 3 5 21 3 5
OF 20081 Representation of the People (Amendment) 2 7
1 2 3 4 5 6 7
21. Punjab 13 3 .. 13 4 22. Rajasthan 25 4 3 25 4 3 23. Sikkim 1 1
24. Tamil Nadu 39 7 .. 39 7 25. Tripura 2 1 2 . 1
26. Uttarakhand , 5 5 1
27.- Uttar Pradesh 80 18 .. 80 17
28. West Bengal 42 8 2 42 10 2
11. UNION TERRITORIES: Andaman and Nicobar Islands Chandigarh Dadra and Nagar Haveli Delhi Daman and Diu Lakshadweep
Puducherry
THE SECOND SCHEDULE
(See sections 7 and 7 A )
Total number of seats in the Legislative Assemblies
Name of the State1 Union territory
Number of seats in the Number of seats in the House as constituted on the House as subsequently basis ofthe Delimitation of constituted as per the Parliamentary and Assembly Delimitation of Constituencies Order, 1976 Parliamentary and as amended from time to Assembly Constituencies time Order, 2008
Total Resewed Reserved Total Reserved Reserved for the for the for the for the
Scheduled Scheduled Scheduled Scheduled Castes Tribes Castes T r~bes
1 2 3 4 5 6 7
I. STATES: '
1. Andhra Pradesh 294 3 9 15 294 48 19 2. Arunachal Pradesh 60 59 60 59 3. Assam 126 8 16 126 8 16 4. Bihar 243 3 9 .. 243 3 8 2 5. Chhattisgarh 90 10 34 90 10 29 6. Goa 40 1 .. 40 1 7. Gujarat 182 13 26 182 13 27 8. Haryana 90 17 . . 90 17 9. Himachal Pradesh 68 16 3 68 17 3
10 Jammu and Kashmir* 76 6 1 1. Jharkhand 8 1 9 28 81 9 28 12. Karnataka 224 3 3 2 224 36 15
d
2 8 Representation of the People (Amendment) [ACT 10 OF 20081
1 2 3 4 5 6 7
13. Kerala 140 13 1 140 14 2 14. Madhya Pradesh 230 34 41 230 3 5 47 15 Maharashtra 288 18 22 288 29 25 16. Manipur 60 1 19 60 1 19 17. Meghalaya 60 55 60 55 18. Mizoram 40 39 40 3 8 19. Nagaland 60 59 60 59 20. ,Orissa ' 147 22 34 147 24 3 3 21. Punjab 117 -29 .. 117 34 22. Raj asthan 200 3 3 24 200 34 25 23. Sikkim 32 2 12** 32 2 12** 24. Tamil Nadu 23 4 42 3 234 44 2 25. Tripura 60 7 20 60 10 20 26 Uttarakhand 70 12 3 70 13 2 27. Uttar Pradesh 403 89 .. 403 85 28. West Rengal 294 59 17 294 68 16
11. UNION TERRITORIES:' 1. Delhi 70 13 .. 70 12
2. Puducherry 30 5 .. 30 5
*Under the Constitut~on of Jammu and Kashmq the number of seats In the Leglslatlve Assetnbly of that State excluding the 24 seats earmarked for Pak~stan occupled territory IS 87 out of which 7 seals have been reserved for the Scheduled Castes in pursuance of the.Ja~nma and Kashm~r Representat~on of the People Act, 1957. **Reserved 1 seat for Sanglias and 12 seats for the Sikkimese of Bhutia Lepcha orig~n.
, <
THE RAILWAYS (AMEIVDNIENT) ACT, 2008 No. 11 OF 2008
[28th March, 2008.1
An Act m h e r to amend the Railways Act, 1989.
BE it enacted by Parliament in the Fifty-ninth year of the Republic of India as follows:- '
1. (I) This Act may be called the Railways (Amendment) Act, 2008.
(2) It shall be deemed to have come into force on the 31st day of January, 2008.
24 of 1989. 2. In section 2 of the Railways Act, 1989 (hereinafter referred to as the principal Act),--
(a) after clause (7), the following clause shall be inserted, namely:-
' ( 7 A ) "competent authority" means any person authorised by the Central Government, by notification, to perform the functions of the competent authority for such area as may be specified in the notification;';
(b) after clause (29), the following clause shall be inserted, namely:-
'(29A) "person interested" includes,-
( i ) all persons claiming an interest in compensation to be made on account of the acquisition of land under this Act;
Short title and com- mencement.
Amendment of section 2.
( i i ) tribals and other traditional forest dwellers, who have lost any
Railways (Amerzdrnent) [ACT 11
Insertion of new Chapter IVA.
Power to acquire land, etc.
Power to enter for survey, etc.
' Evaluation of damages during survey, measurement, etc.
Hearing of objections, etc.
traditional rights recognised under the Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006;
( i i i ) a person interested in an easement affecting the land; and
(iv) persons having tenancy rights under the relevant State laws;';
(c) after clause (37), the following clause shall be inserted, namely:-
'(37A) "special railway project" means a project, notified as such by the Central Government from time to time, for providing national infrastructure for a public purpose in a specified time-fiame, covering one or more States or the Union territories;'.
3. After Chapter IY of the principal Act, the following Chapter shall be inserted, namely:-
'CHAPTER IVA
20A. (1) Where the Central Government is satisfied that for a public purpose any land is required for execution of a special railway project, it may, by notification, declare its intention to acquire such land.
(2) Every notification under sub-section (I), shall give a brief description of the land and of the special railway project for which the land is intended to be acquired.
(3) The State Government or the Union territory, as the case may be, shall for the purposes of this section, provide the details of the land records to the competent authority, whenever required.
(4) The competent authority shall cause the substance of the notification to be published in two local newspapers, one of which shall be in a vernacular language.
20B. On the issue of a notification under sub-section (I) of section 20A, it shall be lawful for any person, authorised by the competent authority in this behalf, to-
(a) kake any inspection, survey, measurement, valuation or enquiry;
(b) take levels;
(c) dig or bore into sub-soil;
(6) set out boundaries and intended lines of work: \ ,
(e) mark such levels, boundaries and lines placing marks and cutting trenches; or
u> do such other acts or things as may be considered necessary by the competent authority.
20C. The damages caused while carrying out works on land such as survey, digging or boring sub-soil, marking boundaries or cutting trenches or clearing away any standing crop, fence or forest or doing such other acts or things which may cause damages while acting under section 20B particularly relating to land which is excluded from acquisition proceeding, shall be evaluated and compensation shall be paid to the persons having interest ih that land, within six months from the completion of the said works.
20D. ( I ) Any person interested in the land may, within a period of thirty days from the date of publication of the notification under sub-section ( I ) of section 20A, object to the acquisition of land for the purpose mentioned in that sub-section.
(2) Every objection under sub-section (I), shall be made to the competent
OF 20081 Railways (Amendment) 3 1
authority in writing, and shall set out the grounds thereof and the competent authority shall give the objector an opportunity of being heard, either in person or by a legal practitioner, and may, after hearing all such objections and after making such further enquiry, if any, as the competent authority thinks necessary, by order, either allow 01.
disallow the objections.
Explanation.-For the purposes of this sub-section, "legal practitioner" has the same meaning as in clause (i) of sub-section ( I ) of section 2 of the Advocates Act,
25 of 1961. 1961.
(3 ) Any order made by the competent authority under sub-section (2) shall be final.
20E. ( I ) Where no objection under sub-section ( I ) of section20D has been made Declaration to the competent authority within the period specified therein or where the competent o f
authority has disallowed the objections under sub-section (2) of that section, the acqulsitlOn . competent authority shall, as soon as may be, submit a report accordingly to the Central Government and on receipt of such report, the Central Government shall declare, by notification, that the land should be acquired for, the purpose mentioned in sub- section ( I ) of section 20A.
(2) On the publication of the declaration under sub-section ( I ) , the land shall vest absol~itely in the Central Gbvernment free from all encumbrances.
(3) Where in respect of any land, a notificatiotl has been published under sub- section ( I ) of section 20A for its acquisition, but no declaration under sub-section ( I ) ofthis section has been published within a period of one year fiom the date of publication of that notification, the said notification shall cease to have any effect:
Provided that in computing the said period of one year, the period during which any action or proceedings to be taken in pursuarlce of the notification issued under sub-section (1 ) of section 20A is stayed by an order of a court shall be excluded.
(4) A declaration made by the Central Government under sub-section ( 1 ) shall not be called in question in any court or' by any other authority.
20F. ( I ) Where any land is acquired under this Act, there shall be paid an amount Determlnatlon which shall be determined by an 6rder of t'he competent authority. o f amount
payable as (2) The competent authority shall make an award under this section within a compensation
period of one year from the date ofthe publication ofthe declaration and if no award is made within that period, the entire proceedings for the acquisition of the land shall lapse:
Provided that the competent authority may, after the expiry of the period of limitation, if he is satisfied that the delay has been caused due to unavoidable circumstances, and for the reasons to be recorded in writing, he may make the award within an extended period of six months:
Provided hrther that where an award is made within the extended period, the entitled person shall, in the interest ofjustice, be paid an additional compensation for the delay in making ofthe award, every month for the period so extended, at the rate of not less than five per cent. of the value of the award, for each month of such delay.
(3) Where the right of user or any right in the nature of an easement on, any land is acquired under this Act, there shall be paid an amount to the owner and any other person' whose right of enjoyment in that land has been affected in any manner whatsoever by reason of such acquisition, an amount calculated at ten per cent. of the amount determined under sub-section ( I ) , for that land.
3 2 Railways (Amendment) [ACT 11
(4) Before proceeding to determine the amount under sub-section ( I ) or sub- section (3), as the case may be, the competent authority shall give a public notice published in two local newspapers, one of which shall be in a vernacular language inviting claims from all persons interested in the land to be acquired.
(5) Such notice shall state the particulars of the land and shall require all persons interested in such land to appear in person or by an agent or by a legal practitioner referred to in sub-section (2) of section 20D, before the competent authority, at a time and place and to state the nature of their respective interest in such land.
(6) If the amount determined by the competent authority under sub-section ( I ) or as the case may be, sub-section (3) is not acceptable to either of the parties, the
' amount shall, on an application by either of the parties, be determined by the arbitrator to be appointed by the Central Government in such manner as may be prescribed.
(7) Subject to the provisions of this Act, the provisions of the Arbitration and Conciliation Act, 1996 shall apply to every arbitration under this Act. 26 of 1996.
(8) The competent authority or the arbitrator while determining the amount of compensation under sub-section ( I ) or sub-section (6), as the case may be, shall take into consideration-
(a) the market value ofthe land on the date ofpublication ofthe notification under section 20A-
(b) the damage, if any sustained by the person interested at the time of taking possession of the land, by reason of the severing of such land from other land;
(c) the damage, if any, sustained by the person interested at the time of
, , taking possession of the land, by reason of the acquisition injuriously affecting his other immovable property in any manner, or his earnings;
(60 if, in consequences of the acquisition ofthe land, the person interested is compelled to change his residence or place of business, the reasonable expenses, if any, incidental to such change.
(9) In addition to the market-value ofthe land as above provided, the competent authority or the arbitrator, as the case may be, shall in every case award a sum of sixty per centum on such market-value, in consideration of the compulsory nature of the acquisition.
Cr~terion for 20G. ( I ) The competent authority shall adopt the following criteria in assessing determination and determining the market-value of the land,- of market- value of land (9 the minimum land value, if any, specified in the Indian Stamp Act, 1899, 2 of 1899.
for the registration of sale deeds in the area, where the land is situated; or
(ii) the average of the sale price for similar type of land situated in the village or vicinity, ascertained from not less than fifty per cent. of the sale deeds registered during the preceding three years, where higher price has been paid,
a whichever is higher.
(2) Where the provisions of sub-section ( I ) are not applicable for the reason that:-
(i) the land is situated in such area where the transactions in land are , , restricted by or under any other law for the time being in force in that area; or
(ii) the registered sale deeds for similar land as mentioned in clause ( i ) of sub-section ( I ) are not available for the preceding three years; or
(iii) the minimum land value has not been specified under the Indian StampAct,1899 by the appropriate authority, 2 of 1899.
I
OF 20081 Railways (Amendment) 33 I
the concerned State Government shall specify the floor price per unit area o f the said land based on the average higher prices paid for similar type of land situated in the adjoining areas or vicinity, ascertained from not less than fifty per cent. o f the sale deeds registered during the preceding three years where higher price has been paid, and the competent authority may calculate the value of the land accordingly.
(3 ) The competent authority shall, before assessing and determining the market- value of the land being acquired under this Act,-
(a ) ascertain the intended land use category of such land; and
(b) take into account the value of the land of the intended category in the adjoining areas or vicinity,
for the purpose of determination of the market-value of the land being acquired.
(4) In determining the market-value ofthe building and other immovable property or assets attached to the land or building which are to be acquired, the competent authority may use the services of a competent engineer or any other specialist in the relevant field, as may be considered necessary by the competent authority.
( 5 ) The competent authority may, for the purpose of determining the value of trees and plants, use the services of experienced persons in the field of agriculture, forestry, horticulture, sericulture, or any other field, as may be considered necessary ,
by him.
(6) For the purpose of assessing the value of the standing crops damaged during the process of land acquisition proceedings, the competent authority may utilise the services of experienced persons in the field of agriculture as he considers necessary.
20H. ( I ) The amount determined under section 20F shall be deposited by the Deposlt and
Central Government, in such manner as may be prescribed by that Government, with payment
the competent authority before taking possession of the land. amount.
(2) As soon as may be after the amount has been deposited under sub-section ( I ) , the competent authority shall on behalf of the Central Government pay the amount to the person or persons entitled thereto.
I (3) Where several persons claim to be interested in the amount deposited under sub-section ( I ) , the competent authority shall determine the persons who in its opinion are entitled to receive the amount payable to each of them.
(4) If any dispute arises as to the apportionment of the amount or any part thereof or to any person to whom the same or any part thereof is payable, the competent authority shall refer the dispute to the decision of the principal civil court of original jurisdiction within the limits of whose jurisdiction the land is situated.
(5 ) Where the amount determined under sehion 2 0 ~ by the arbitrator is in excess of the amount determined by the competent authority, the arbitrator may award interest at nine per cent. per annum on such excess amount from the date of taking possession under section 20-1 till the date of actual deposit thereof.
I
(6) Where the amount determined by the arbitrator is in excess of the amount determined by the competent authority, the excess amount together with interest, if any, awarded under sub-section (5) shall be deposited by the Central Government, in such manner as may be prescribed by that Government, with the competent authority and the provisions of sub-sections (2 ) to (4 ) shall apply to such deposit.
20-1. (1) Where any land has vested in the Central Government under sub- section (2 ) of section 20E, apd the amount determined by the competent authority under section 20F with respect to such land has been deposited under sub-section (1 ) of section 20H with the competent authority by the Central Government, the competent
Power to take possession.
Right to enter into land where land has vested in Central , '
Government:
Colnpetent authority to have certain powers of c1v11 qourt.
Utllisation of land for the purpose ~t is acquired
Sharing with landowners the difference In price of a land when transferred for a higher considera- tion.
Land Acquisit~on Act 1 of 1894 not to . apply.
Railways (Amendment)
authority may, by notice in writing, direct the owner as well as any other person who may be in possession of such land to surrender or deliver possession thereof to the competent authority or any person duly authorised by it in this behalf within a period I
of sixty days of the service of the notice.
(2) If any person refuses or fails to comply with any direction made under sub- section (I), the competent authority shall apply-
(a) in case of any land situated in any area falling within the metropolitan area, to the Commissioner of Police;
(b) in case of any land situated in any area other than the area referred to in clause (a), to the Collector of a district,
and such Colnmissioner or Collector, as the case may be, shall enforce the surrender of .the land, to the competent authority or to the person duly authorised by it.
20J. Where the land has vested in the Central Government under section 20E, it shall be lawhl for any person authorised by the Central Government in this behalf, to enter and do other act necessary upon the land-for carrying out the building, maintenance, management or operation of the special railway project or part thereof or any other work connected therewith.
20K. The competent authority shall have, for the purposes of this Act, all the powers of a civil court while trying a suit under the Code of Civil Procedure, 1908 in 5 of 1908.
respect of the following matters, namely:-
. (a) summoning and enforcing the attendance of any person and examining him on oath;
(b ) requiring the discovery and production of any document;
(c) reception of evidence on affidavits;
(6) requisitioning any public record from any court or office;
(e) issuing commission for examination of witnesses.
20L. (I) The land acquired under this Act shall not be transferred to any other purpose except for a public purpose, and after obtaining the prior approval of the Central Government.
(2) When any land or part thereof, acquired under this Act remains unutilised for a period of five years from the date oftaking over the possession, the same shall return to the Central Government by reversion.
20M. Whenever any land acquired under this Act is transferred to any person for a consideration, eighty per cent. of the difference in the acquisition cost and the consideration received, which in no case shall be less than the acquisition cost, shall be shared amongst the persons from whom the lands were acquired or their heirs, ,in proportion to the value at. which the lands were acquired, and for the purpose, a separate fund may be maintained which shall be administered by the competent authority in such manner as may be prescribed by the Central Government.
OF 20081 Railways (Amendment) 35
20-0. The provisions of the National Rehabilitation and Resettlement Policy, 2007 for project affected families, notified by the Government of India in the Ministry of Rural Development vide number F.26011/4/2007-LRD, dated the 3 1st October, 2007, shall apply in respect of acquisition of land by the Central Government under this Act.
I
20P. (I) The Central Government may, by notification, make rules to carry out the purposes of this Chapter.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any ofthe following matters, namely:-
Applicat~on of the National Rehabilitation and Resettlement Policy, 2007 to persons affectcd due to land acquisition.
Power to make rules in respect of matters in this Chapter
(a) the manner of appointment of arbitrator under sub-section (6) ofsection 20F;
(b) the manner- in which the amount shall be deposited with the competent authority under sub-sections (I) and (6) of section 20H;
(c) the manner of maintenance and administration of separate fund for the purposes of section 20M.'.
Ord 2 of 4. (1) The Railways (Amendment) Ordinance, 2008 is hereby repealed. Repeal and 2008. savings
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the corresponding provisions of the principal Act, as amended by this Act.
THE PRASAR BHARATI (BROADCASTING CORPORATION OF INDIA) AMENDIvlENT ACT, 2008
No. 12 OF 2008
[28th March, 2008.1
An Act further to amend the Prasar Bharati (Broadcasting Corporation of India) Act, I 990. \
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
Short title and 1. (I) This Act may be called the Prasar Bharati (Broadcasting Corporation of India) Commence- Amendment Act, 2008. ment.
(2) It shall be deemed to have come into force on the 7th day of February, 2008.
Ame~ldment of section 6.
2. In section 6 of the Prasar Bharati (Broadcasting Corporation oflndia) Act, 1990,- 25 of 1990.
(a) for sub-section (I), the following shall be substituted, namely:-
"(I) The Chairman shall be Part-time Member and shall hold office for a term of three years from the date on which he enters, upon his office or until he attains the age of seventy years, whichever is earlier:
Provided that any person holding office as a Chairman immediately before the commencement of the Prasar Bharati (Broadcasting Corporation of India) Amendment Act, 2008, shall, in so far as his appointment is inconsistent with the provisions of this sub-section, cease to hold office on such commencement as such Chairman and shall not be entitled to any compensation because of his ceasing to hold such office.";
(b) in sub-section (Z), the words "The Executive Member," shall be omitted;
(c) after sub-section ( 2 ) , the following shalbbe inserted, namely:-
"(2A) The Executive Member shall be a Whole-time Member and shall hold office for a term of five years from the date on which he enters upon his office or until he attains the age of sixty-five years, whichever is earlier:
Provided that any person holding office as an Executive Member immediately before the commencement of the Prasar Bharati (Broadcasting Corporation of India) AinendmentAct, 2008, shall, in so far as his appointment is inconsistent with the provisions of this sub-section, cease to hold office on such commenceinent as such Executive Member and shall not be entitled to any i
compensation because of his ceasing to hold such office.".
Repeal and 3. (1) The Prasar Bharati (Broadcasting Corporation of India) Amendment Ordinance, saving. 2008, is hereby repealed. Ord 5 of 2008
(2) Notwithstanding such repeal, anything done or any action taken under the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 as amended by the said Ordinance, 25 of 1990
shall be deemed to have been done or taken under the said Act, as amended by this Act.
36
THE FOOD SAFETY AND STANDARDS (AMENDMENT) ACT, 2008
No. 13 OF 2008 [28th March, 2008.1
An Act to amend the Food Safety and Standards Act, 2006.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic o f India as follows:-
1. ( I ) This Act may be called the Food Safety and Standards (Amendment) Act, 2008. Short tltle a!ld commence-
(2) It shall be deemed to have come into force on the 7th day of February,-2008. , ment
34 of 2006 2. In the Food Safety and Standards Act, 2006 (hereinafter referred to as the principal Act), in section 3, in sub-section (I), for clause (ze), the following clause shall be substituted, namely:-
'(ze) "Member" includes a part-time Member and the Chairperson of the Food Authority;'.
3. In section 5 of the principal Act, for sub-sections (4) and (5), the following sub- sections shall be substituted, namely:-
"(4) The chairperson and the Members including part-time Members other than the ex officio Members of the Food Authority may be appointed by the Central Government on thk recommendations ofthe Selection Committee.
(5) The Chairperson of the Food Authority shall not hold any other office.".
4. In section 7 of the principal Act, in sub-section (I), for the proviso, the following proviso shall be substituted, namely:-
"Provided that the Chairperson shall not hold office as such after he has attained the age of sixty-five years.".
Ord. 6 of 2008 5. (1) ~ h e ~ o o d Safety and Standards (Amendment) Ordinance, 2008 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been dbne or taken under the principal Act, as amended by this Act.
Amendment, of section 3 .
Amendment of section 5
Amendment of section 7.
Repeal and saving.
I
THE CONSTITUTION (SCHEDLXED TRIBES) ORDER (AMENDMENT) ACT, 2008
NO. 14 OF 2008
[lst April, 2008.1
An Act further to amend the Constitution (Scheduled Tribes) Order, 1950 to modify the list of Scheduled Tribes in the State ofArunacha1 Pradesh.
BE it enacted by Parliament,in the Fifty-ninth Year of the Republic of India as follows:-
Short t~tle. 1. (I) This Act may be called the Constitution (Scheduled Tribes) Order (Amendment) Act, 2008.
Amendment 2. In the Schedule to the ~onst ikt ion (Scheduled Tribes) Order, 1950, in PART XVIII Of PART XVU1 relating to the State ofArunacha1 Pradesh, for entry 4, the following entry shall be substituted, 0 f Constitution namely:- (Scheduled "4. Nyishi". Tr~bes) Order, 1950
C.O. 22.
THE MATERNITY BENEFIT (AMENDMENT) ACT, 2008 No. 15 OF 2008
[IstApril, 2008.1
An Act further to amend the Maternity Benefit Act, 1961. BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as
follows:-
1. (I ) This Act may be called the Maternity Benefit (Amendment) Act, 2008. Short title and commencement
(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint.
2. In the Maternity Benefit Act, 1961, for section 8, the following section shajl be Substitution of substituted, namely:- new section
for section 8.
"8. (1) Every woman entitled to maternity benefit under this Act shall also be Payment of entitled to receive from her employer a medical bonus of one thousand rupees, if no pre-natal confinement and post-natal care is provided for by the employer free of charge.
(2) The Central Government may before every three years, by notification in the Official Gazette, increase the amount of medical bonus subject to the maximum of .
twenty thousand rupees.".
* w.e.f. 15-4-2008 : VideNotificationNo. S.O. 876(E)', dated 15-4-2008.
THE APPROPRIATION (RAILWAYS) No. 3 ACT, 2008
No. 16 OF 2008
An Act to authorise payment and appropriation of certain sums from and out of the Consolidated Fund of India for the services of the financial year 2008-09 for the purposes ofRailways.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
short title. 1. This Act may be called the Appropriation (Railways) No. 3 Act, 2008.
Issue of 2. From and out of the Consolidated Fund of India there may be paid and applied RS'47667,84S33030 sums not e~ceeding those specified in column 3 of the Schedule amounting in the aggregate out of ~~~~~~~d~~~~ [inclusive of the sums specified in column 3 of the Schedule to the Appropriation (Railways) F U I I ~ of Ind~a Vote on Account Act, 20081 to the sum of one lakh forty-seven thousand six hundred sixty- I of 2008. for financial seven crore, eighty-four lakh and fifty-three thousand rupees towards d'efraying the several year 2008-09 charges which will come in course of payment during the financial year 2008-09, in respect of
the services relating to Railways specified in coluinn 2 of the Schedule.
Appropriation. 3. The sums authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be appropriated for the services and purposes expressed in the
, Schedule in relation to the said year.
Appropriation (Railways) No. 3
THE SCHEDULE
1
No. of Vote
-
1
2
3
4
5
6
7
8
9
10
I I
12
13
14
15
16
(See sections
2
Services and purposes
Railway Board .........................................................
Miscellaneous Expenditure (General) .............................
General Superintendence and Services on Railways .......
Repairs and Maintenance of Permanent Way and Works ...
Repairs and Maintenance of Motive Power ...................
Repairs and Maintenance of Carriages and Wagons ........
Repairs and Maintenance of Plant and Equipment .........
operating Expenses-Rolling Stock and Equipment ......
Operating Expenses-Traffic ........................................
Operating Expenses-Fuel .............................................
Staff Welfare and Amenities ...........................................
Miscellaneous Working Expenses ...................................
Provident Fund, Pension and Other Retirement Benefits ...
Appropriation to Funds .............................................
Dividend to General Revenues, Repayment of loans taken from General Revenues and Amortization of Over-Capitalisation ..............................................
Assets-Acquisition, Construction and Replacement
Rcvenue ......................................................................
Other Expenditure
Capital .....................................................................
Railway Funds. ....................................................
............................................. Railway Safety Fund
TOTAL ..............................................................
2 and 3)
Voted by Parliament
Rs.
132,61,00,000
483,17,00,000
3 166,06,7 1,000
5407,69,94,000
2570,49,58,000
543 5,3 5,64,000
2958,5 1,44,000
4040,26,20,000
8526,80,73,000
13669,89,21,000
23 18,3 1,89,000
241 3,8 1,47,000
9705,74,85,000
23386,74,00,000
4635,88,00,000
60,00,00,000
29938,84,92,000
2241 9,50,00,000
1299,90,00,000 - 147569,62,58,000
3
Sums not exceeding Charged on the
Consolidated Fund
Rs .
8,48,000
4,27,46,000
23,00,000
7,00,000 '
5,15,000
14,10.000
67,10,000
3,01,00,000
31,51,000
60,70,79,000
66,36,000
17,20,00,000
10,70,00,000
10,00,000
98,21,95,000
Total
Rs.
132,61,00,000
483,17,00,000
3166,15,19,000
541 1,97,40,000
2570,72,58,000
5435,42,64,000
2958,56,59.000
4040,40,30,000
8527,47,83,000
13672,90,2 1,000
23 18,63,40,000
2474,52,26,000
9706,4 1,21,000
28386,74,00,000
4635,88,00,000
60,00,00,000
29956,04,92,000
22430.20,OO.OOO
1300,00,00,000
147667.84,53,000
THE APPROPRIATION (No. 2) ACT, 2008 ,
No. 17 OF 2008 [61h May, 2008.1
An Act to authorise payment and appropriation of certain sums from and out of the Consolidated Fund of India for the services of the financial
a
year 2008-09.
BE it enacted by Parliament in the Fifty-ninth year ofthe Republic of India as follows:-
1. This Act may be called theAppropriation (No. 2)Act, 2008. Short title.
Issue of 2. From and out of the Consolidated Fund of India there may be paid and applied sums &25~9574,aJ,W not exceeding those specified in column 3 of the Schedule amounting in the aggregate out of the Consol~dated
[inclusive of the sums specified in column 3 of the Schedule to the Appropriation (Vote on Fund of India Account) Act, 20081 to the sum of twenty-five lakhs ninety-two thousand three hundred 5 of 2008 ' for the year and ninety-one crores and seventy-four lakh rupees towards defraying the several charges 2008-09 which will come in course of payment during the financial year 2008-09 in respect of the
services specified in column 2 of the Schedule.
Appropriation. 3. The sums authorised to be paid and applied from and'out of the ~ b n ~ o l i d a t e d Fund of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
Construction 4. References to Ministries or Departments in the Schedule are to such Ministries or of Departments as existing immediately before the 6th December, 2007 and shall, on or after that to Ministries
/ and Depart- date, be construed as references to the appropriate Ministries or Departments as ments ~n the reconstituted from time to time, Schedule
' 42 $
Appropriation (No.2)
THE SCHEDULE
( See sections 2 ,3 and 4 )
No. a'f Vot; -
Serv~ces and purposes
--
Department of Agr~culture and ~ o o ~ e r a t ~ o n Revenue Cap~tal
Department of Agr~cultural Research and Education Revenue '
Department of An~mal Husbandry, Darry~ng and Flsher~es Revenue
Capltal Atom~c Energy . Revenue
Cap~tal Nuclear Power Schemes Revenue
Capital Department of Chernlcals and Petrochemicals . Revenue
Capital Department of Fertll~sers Revenue
Capltal M ~ n ~ s t r y of C ~ v i l Aviat~on Revenue
Capital M~nlstry of Coal Revenue
Cap~lal Department of Commerce Revenue
Cap~tal Department of Industr~al Pollcy and Promotion . Revenue
Cap~tal Department of Posts Revenue
Cap~tal Department of Telecommun~cat~ons Revenue
Capital Department of lnformat~on Technology Revenue
Cap~tal Department of Consumer Affa~rs Revenue
Cap~tal Department of Food and Publlc Dlstnbut~on Revenue
Cap~ta l M~nlstry of Corporate Affa~rs . R e v e y e
Cap~tal Mln~stry of Culture Revenue
Capltal M ~ n ~ s t r y of Defcnce Revenue
Cap~tal Defence Penslons Revenue Defence Serv~ces - Army . . Revenue Defence Serv~ces - Navy . . . Revenue Defence Serv~ces - A r Force Revenue Defence Ordnance Factor~es Revenue Defence Serv~ces - Research and Development Revenue Cap~tal Outlay' on Defence Services . Cap~tal M ~ n ~ s t r y of Development of North Eastern
Keg~on Revenue Cap~tal
M ~ n ~ s t r y of Earth Sclences Revenue Cap~tal
M ~ n ~ s t r y of Env~ron~nent and Forests . Kevenue Cap~tal
M ~ n ~ s t r y of External Affa~rs Revenue Cap~ta l
Sums Voted by Parliament
Rs 10455,20,00,000
90,45,00,000
2680,00,00,000
1357,97,00,000 16,0'0,00,000
2919,24,00,000 2003,26,00,000 1486,40,00,000 1526,88,00,000
296,80,00,000 50,20,00,000
34335,5 1,00,000 46,04,00,000
476,06,00,000 171,98,00,000 345,50,00,000
30,00,00,000 2823,74,00,000
71 1 ,OO,OO,OOO 673,45,00,000
50,00,00,000 7562,16,00,000
426,6 l,OO,OOO 5939,25,00,000
200,75,00,000 161 6,50,00,000
99,50,00,000 23 1,99,00,000
32,04,00,000 33735,55,00,000
375,45,00,000 15 8,00,00,000 45,00,00,000
978,68,00,000 46,32,00,000
7756,97,00,000 1006,68,00,000
15563,75,00,000 37661,77,00,000
7501,68,00,000 11286,82,00,000
08,99,00,000 34 12,95,00,000
47976,10,00,000
1327,50,00,000 143,50,00,000 548,02,00,000 424,88,00,000
1676,67,00,000 30,33,00,000 1 42 16,04,00,000
845,93,00,000 4 124,84,00,000
599,12,00,000
not exceed~ng Charged on the Consolidated Fund
Rs
188,80,00,000
1,00,00,000 1,00,00,000
Department of Econom~c Affa~rs Revenue Capltal
Total
Rs 10455,20,00,000
279,25,00,000
2680,00,00,000
1357,97,00,000 16,00,00,000
2920,24,00,000 2004,26,00,000 1486,40,00,000 1526,88,00,000 296,80,00,000
50,20,00,000 34335,51,00,000
4124,84,00,000 599,12,00,000
I 46,04,00,000 i 476,06,00,000
171,98,00,000 1 345,50,00,000
50,00,000
24,OO. 000
30,00,00,000 2824,24,00,000
71 1,00,00,000 673,45,00,000
50,00,00,000 7562,40,00,000
426,61 ,OO,OOO 5939,25,00,000
200,75,00,000 1616,50,00,000
99,50,00,000 23 1,99,00,000
32,04,00,000 33735,55,00,000
j 375,45,00,000 158,00,00,000 1 45,00,00,000
24,00,000
25.00,OOO 16,48,00,000
1,37,00,000 2,04,00,000 1,00,00.000
64,00,000 30.90,00,000
1 O,OO,OOO
3,00,000
978,68,00,000 46,32,00,000
7757,2 l,OO,OOO 1006,68,00,000
15564,00,00,000 37678,25,00,000
7503,05,00,000 11288,86,00,000
1109,99,00,000 3413,59,00,000
48007,00,00,000
1327,50,00,000 143,50,00,000 548,12,00,000 424,88,00,000
1676,67,00,000 30,33,00,000
421 6,07,00,000 845,93,00,000
44
1
No. o f Vote
. 3.2
33
3 5
36
. ?.8
39 40
. 4 1
42
. 43 . .
4 4 .
45
46 - ,
.47 " '.
.- .. , .
: 48 49
'50 . 5,l .
. 5.2
' 5 , 3 . . .
5,4 , . . ,
, . . .
'$5,
. ,
'56
. .
57
58, 59
60
6 1 62
64
. .
. .
. - Appropriation
2
. . Services and purposes
Payments to Financial Institutions .......................... Revenue Capital
~ e ~ a r t m e n t of'Financial services ......... : ................. Revenue .
. . . Capital ,.
C~~~o~o.--lnterest Payments ................................... Revenue Transfers to State and Union territory,
j '
Governments ....................... .. .......................... Revenue Capital Capital . . Loans to Govcrn~nent ,Servants, etc.
C H A R G E D . - R ~ ~ U ~ ~ ~ ~ ~ of Debt . Capital Department of Expenditure ................................. Revenue
. . Capital Pensions ............................................................. Revenue lndian Audit and Accounts Department ................. Revenue .
Capital .............................. ....... Department-of Revenu; ..: 'L Revenue
Capital Direct Taxes .............................................................. Revenue . . Capital
........................... .......................... Indirect Taxes .: Revenue . Capital
Department of Disinvestment ............................. Revenue Capital
................ 'Ministry of Food Processing Industries .: Revenue Capital
........ Department of Health and Family Welfare ..: Revenue . . .
Capital ~ e ~ a i t m e n t of Ayurveda, Yoga andNaturopathy,
Unani, Siddha and Homoeopathy (AYUSH) ..:.. , Revenue ,
Capital ~epar tment of Health Research. ........................ ..... Revenue ~epartmetit of Heavy Industr) .............................. Revenue
. , Capital ,
Department of Public Enterprises .......................... ~evenue . Ministry of Home Affairs ................................... Revenue
Capital ......... ........... ........ ............ Cabinet : ... . . . . . . . Revenues
Capital ,Police .................................... ; .................................. Revenue
. Capital 0ther.Expenditure of theMinistry of
.................... ............................... Home Affairs : Revenue . , Capital
Transfers to Union territory ........................ ............... Govern~nents -......:..... Revenue
Capital Ministry of ~ o u s i n g and Urban Poverty
................... .............................. Alleviation .... Revenue . . Capital
Department of School Education and Literacy ................................................................ Revenue
Department of.Higher Education ............. : ............ Revenue Ministry of Information and Broadcasting ............ Revenue
. . . . . . Capital . ........... ....... . Ministry of Labour and ~ m ~ l o ~ m e n t 1 : Revenue
Capital Eledtion -Commission ........................................... Revenue
............. ............ Law and Justice ...................... : Revenue 'Capital
........................ C H A R G E D . - ~ U P ~ ~ ~ ~ Court of India Revenue Ministry. of Micro, Small'and Medium
Enterprises ......................... ... ....................... Revenue Capital
(NO. ' 2 ) [ACT 17
Sums. Voted by Parliament
Rs. 7263,64,00,000 2809,23,00,000
59,98,00;000 2,00,000
. .
52083,34,00,000
360,00,00,000 .
41,86,00,000 6,00,00,000
7930,76,00,000 1243,70,00,000
2,95,00,000 6196,98,00,000
82,00,000 1771'~,98,00,000 203,00,00,000
1804,60,00,000 3 15,20,00,000 .2 1 ,OO,OO,OOO
2330,00,00,000 ~
254,60,00,000 44,40,00,000
. 17955,03,00,000 93.1,68,00,000
621,00,00,000 2,00,00,000
53 1,75,00,000 2 14,96,00,000 592,24,00,000
14,50,00,000 . . 889,'17,00,000
70,23,00,000 302,69,00,000
80,00,00,000 165 19;82,00,000 5344,49,00,000
999,03,00,000 26,20,00,000
1768,39,00,000 72,00,00,000
855,00,00,000 1,50,00,000
40667,00,00,000 10852,87,00,000 1497,71,00,000
. 412,33,00,000 2368,36,00,000'
129,65,00,000 ~15,50,00,000 685,84,00,000
3,00,000
193 1,1 1,00,000 8,3 l,OO,OOO
3
not exceeding Charged on the Consolidated Fund
Rs. .. ..
. . .
207465,02,00,000
34392,42,00,0.00. 4867,50,00,000
.. 1745574,44,00,000
35,38,00,000 36,85,00,000
2.00,OOO
2,00,000 ..
,1,20,00,000 . . .
. . ..
. . ..
.. . ..
. . . . . .
, . . .. ..
1 O,OO, 000 -
1 O,OO, 000 .
3,89,00,000 7,05,00,000
2,00,000 . . .
..
..
.. . . .
3.00,OOO. ..
2,00,000 ..
..
58,57,00,000
..
.-
... -
Total .
-Rs. 7263,64,00,000 2809,23,00,000
59,98,00,o90 2,00,000
207465,02,00,000
86475,76,00,006 4867,50,00,000
360,00,00,000 1745574,44,00,000
4 1,86,00,000 6,00,00,000
7966,14,00,000 .1280,55,00,000~
2,95,00,000 6 197,00,00,000
82,00,000 1772,00,00,000 203,00,00,000
1805,80,90,000 3 15,20,00,000
2 1,00,00,000 2330,00,00,000
254,60,00;000 '44,40,00,000
17955,03:00,000 931,68,00,000
621,00,00,000 2,00,00,000
531,75,00,000 214,96,00,000 592,24,00,000
14,50,00,000 889,27,00,000 70,23,00,000
302,79,00,000 80,00,00,000
16523,71,00,000 5351,54,00,000 '
999,05,00,000 26,20,00,000
1768,39,00,000 72,00,00,000
855,00,00,000 1,50,00,000
40667,00,00,000~ 10852,87,00,000 ~1497,74;00,000
412,33,00,000 2368,38,00,000
129,65,00,000 1.5,50,00,000
685,84,00,000 3,00,000
, . 58,57;00,000
1931,11,00,000 8,3 1,00,000
OF
1
No. o f Volc
6 5
6 6 ,
67
6 8
69 7.0 7 1
7'2 73 .
74
7 6 7 7
79 80
8 1
8 2 83
. . 8 4
8 5 86
87
88
8 9
90
9 1
92
93
94
95 . ~
96
. 97
9 8
20081 Appropriation
2
Services and purposes ~
. .
Ministry of Mines ....................... ................. . . . . . . Revenue capital
Ministry of Minority Affairs ....................... .. ..... Revenue Capital ,
Ministry of New and Renewable Energy ................ Revenue Capital
Ministry of Overseas Indian Affairs ....................... Revenue Capital
Ministry of Panchayati Raj ........................ ............. . Revenue Ministry of Parliamentary Affairs .......................... . Revenue Ministry of Personnel, Public Grievances .
..................................................... and Pensions Revenue Capital
Ministry.of Petroleum and Natural Gas .................. Reveliue , . .
Ministry of Planning ................................. . . . . Revenue . . Capital
Ministry of Power ................... ... ...... ............. -Revenue Capital
GARGED.--S~~~~ Hottsehold arid Allo~vunces . .
of the President ..................................................... Revenue LokSabha ............................................................... Revenue Rajjla Sabha .................... :.... ................................ Revenue CHARGED.- Union Public Service Commission Revenue Secretariat of the Vice-president ............. : .............. Revenue Department of Rural Development ........................ Revenue
' Capital Department of Land Resources ............................. .. Reveuue Depart~llent of Drinking Water Supply .................. Revenue Department of Science and Technology ................ Revenue
Capital Department of Scientific and Industrial .
Research ......................................................... Revenue . Capital
Department of Biotechnology ................................ Revenue .................... ............. Department of Shifiping .. Revenue
Capital Department of Road Transport and Highways ...... Revenue
Capital Ministry of Social Justice and Empowerlnent ........ Revenue
Capital Department of Space .......................................... Revenue
Capital Ministry of Statistics and Programme
implementation ......................... .. .................... Revenue Capital
Ministry of Steel .................................................... Revenue Capital
Ministry of Textiles .. ........... Revenue Capital
Ministry of Tourism ........................ .... .......... Revenue Capital
Ministry of Tribal Affairs ................... ... ........... Revenue Capital
Andaman a11dNicobar Islands ................................ Revenue Capital '
Chandigarh ............................................................ Revenue Capital
.Dadra and Nagar I-Iaveli ......................... .. ............. Revenue Capital
Da~nan and Diu ..................... .. .... .. ................. Revenue Capital
(No. 2) 45
Total
... Rs. 387,20,0O,OC)O
5 1,80,00,000 938,83,00,000
75,00,00,000 593,89,00,000 '
30,20,00.000 55,00,00,000
-10,00,00,000 4780,50,00,000
6,00,00,000
386,99,00,000 56,Ol ,OO,OOO
2938,00,00,000 626,00,00,000
18,00,00,000 6089,20,00,000
306,56,00,000
20,00,00,000 323,93,00,000 11 4,57,00,000 77,8 1,00,000
1,69,00,000 5 1569,81,00,000
50,00,000 2403,90.00,000 '8501,90,00,000 1723,50,00,000
66,90,00,000
2071,40,00,000 . .
6,60;00,000 9 19,00,00,000 1052,51,00,000 415,24,00,000
12957,23,00,000 13353,26,00,000 2320,00,00,000
139,00~,00;000 2294,52,00,000 1779,55,00,000.
1874,72,00,000 24,28,00,000
104,02,00,000 15,50.00,000
3064,53,00,000 258,98,00,000 486,00,00,000 561,00,00,000
2083,54,00,000 50,01,00,000
1234,02,00,000 750,83,00,000
Sums Voted by Parliament
Rs. , 387,06,00,~000
5 1,80,00,000 938,83,00,000
75,00,00,000 593,89,00,000
30,20,00,000 55,00,00,000 l0,00,00,000
4780,50,00,000 6,00,00,000
378,72,00,000 * 47,Ol ,OO,OOO
2938,00,00,000 626,00,00,000
18,00,00,000 6089,20,00,000 ' 306.,56,00,000
323,49,00,000 113,98,00,000
1,69,00,000 5 1569,8.1,00,000
50,00,000 2403,90,00,000 8501,90,00,000 1723,48,00,000
66,90,00,000
207 1,40,00,000 6,60,00,000
9 19,00,00,000 1052,5 1,00,000 4 15,24,00,000
12956,73,00,000 13346,26,00,000 2320,00,00,000
13'9,00,00,000 2294,l 1,00,000 1779,20,00,000
1874,72,00,000 24,28,00,000
i04,02,00,000 15,50,00,000
3064,53,00,000 258,98,00,000
. 486,00,00,000 56 1 ,OO,OO,OOO 263,05,00,000
SO,Ol,OO,OOO 1234,O 1,00,000 750,83,00,000
1277,34,00,000 229,67,00,000
1079,63,00,000
3 . ,
not , exceeding Charged on t h e Consolidated Fund
, Ks. 14,00 ,000
..
..
. . .
..
8,27,00,000 9,00,00,000
..
..
..
..
. 20,00,00,000 '4'4,00,000 ' 59,00,000
77,81,00,000
..
.
.. 2,00,000
..
. '
: ..
50,00,000 7,00,00,000
...
.. 41,00,000 35,00,000
..
..
... .. .. ..
1820,49,00,000
1,00,000 . ..
3 1,35,00,000 493,58,00;000
47,27,00,000
3 1,35,00,00'0
. . . 47,27,00,000
46 Appropriation (No. 2 ) [ACT 17 OF 20081.
1
No o f Vote
9 9
100
10 1
102
103
104 105
2
Services and purposes
Lakshadweep . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Cap~tal
Department of Urban Development ............... Revenue Capital
Publlc Works . . . . . . . . . . . . . . . . . . . . . . . . . Revenue Capital
Stationery and Print~ng ............................. Revenue Capital
Ministry of Water Resources . . . . . . . . . . . . . . . . Revenue Capital
Min~stry of Wornen and Cliild Development . Revenue M~nistry of Youth Affi~rs and Sports . . . . . . Revenue
Cap~tal
TOTAL ...............
3
Sums not Voted by Parliament
Rs. 385,69,00,000 180,07,00,000 935,76,00,000
20 19,38,00,000 794,12,00,000 355,18,00,000 221,12,00,000
13,00,000 793,57,00,000 109,76,00,000
7262,00,00,000 977.29.00.000 134,52,00,000
597662,30,00,000
exceeding Charged on the Consolidated Fund
Rs .. ..
25 ,55 ,00 .000 26 ,00 ,00 ,000
1 ,00 ,00 ,000 1 ,00 ,00 ,000
..
3 ,00 ,00 ,000 .
1994729,44,00,000
Total
Rs 385,69,00,000 180,07,00,000 961,3 1,00,000
2045,38,00,000 .795,12,00,000 356,18,00,000 221,12,00,000
13,00,000 793,57,00,000 112,76,00,000
7262,00,00,000 977,29.00,000 134,52,00,000 --
2592391,74,00,000
THE FINANCE ACT, 2008
ARRANGEMENT OF SECTIONS
CHAPTER I
PRELIMINARY
1. Short title and commencement.
CHAPTER 11
RATES OF INCOME-TAX
2. Income-tax.
CHAPTER m DIRECT TAXES
Income-tax 3. Amendment of section 2.
4. Amendment of section 10.
5. Amendment of section 10A
6. Amendment of section 1 OB.
7. ' Amendment of section 35.
8. Amendment bf section 35D.
9. Amendment of section 36.
10. Amendment of section 40. . 11. Amendment of section 40A.
12. Amendment of section 43.
13. Amendment of section 44AB.
14. Amendment of section 47.
15. Insertion of new section 49.
16. Amendment of section 80C.
17. Substitution of new section for section 80D.
18. Amendment of section 80-IB.
19. Amendment of section 80-ID.
20. Amendment of section 88E.
21. Insertion of new section 11 1A.
22. Amendment of section 11 5AD.
23. Amendment of section 1 15JB.
24. Amendment ofsection 115-0.
25. Amendment of section 1 15 WB.
26. Amendment of section 1 15 WC. 27. Amendment of section 115WD.
28. Amendment of section 1 15 WE.
29. Insertion of new section 1 15 WKB.
30. Amendment of section 139. 47
. Arrangement of sections
31. Amendment of section 142.
32. Amendment of section 143. 33. Amendment of section 147. 34. Amendment of section 15 1. 35. Aineiid~nent of section 153.
36. Amendment of section 153A.
37. Amendment of section 153B. 38. Amendment of section 153C.
39. Amendment of section 153D. 40. Amendment of section 156.
41. Insertion of new section 191.
42. Amendment of section 193.
> 43. Amendment of section 194C.
44. Amendment of section 195.
45. Substitution of new section for section 199. 46. Amendment of section 20 1.
47. Amendment of section 203.
48. Amendment of section 206C.
49. Amendment of section 25 1.
50. Amendment of section 254.
51. Insertion of new section 268A.
52. Amendment of section 27 1.
53. Insertion of new section 273AA.
54. Insertion of new section 278AB.
55. Insertion of new section 282A.
56. Insertion of new section 292BB.
57. Amendment of section 292C.
58. Amendment of section 295.
59. Amendment of Fourth Schedule.
Wealth-tax
60. Amendment of section 17.
61. Amendment of section 17A.
62. Amendment of section 18.
63. Insertion of new section 18BA.
64. Amendment of section 23A. 65. Amendment ofsection 35GA.
66. Insertion of new section 42.
67. Amendment of section 42D.
1 CHAPTER lV
INDIRECT TAXES
Customs
68. Amendment of section 28B.
69. Amendment of section 108. 70. Amendment of section 1 17.
Arrangement of sections 49
71. Amendment of section 129A. '72. Amendment of section 129D. 73. Insertion of new section 129EE.
74. Amendment of section 141. 75. Amendment of section 158. 76. Amendment of notification issued under sub-section ( I ) of section 25 of the Customs
Act, 1962. Customs tarzff
77. Amendment of Act 5 1 of 1975.
Excise 78. Amendment of section 2. 79. lnsertion of new section 3A. 80. Amendment of sectio~l 11B. 81. Amendment of section 11D. 82. Amendment of section 1 1 DD.
83. Amendment of section 3 5B. 84. Amendment of section 35E. 85. Insertion of new section 3 5FF. -
86. Amendment of Central Excise Rules, 1944. 87. Amendment of Central Excise (No. 2) Rules, 200 1.
88. Amendment of Central Excise Rules, 2002.
Excise tariff
89. Amendment ofAct 5 of 1986.
CHAPTER V SERVICE TAX
90. Amendment ofAct 32 of 1994.
CHAPTER V1
SERVICE TAX DISPUTE RESOLUTION SCHEME, 2008 91. Short title and commencement. 92. Definitions. 93. Applicability of Scheme.
94. Settlement oftax payment. 95. Particulars to be furnished in declaration. 96. Time and manner of payment oftax arrear.
I i
97. Appellate authority not to proceed in certain cases. 98. No refund of amount paid under the Scheme.
1
I 99. Removal of doubts. 100. Power to remove difficulties.
I 101. Power to make rules. CHAPTER VII
I COMMODITIES TRANSACTION TAX
102. Extent, commencement and application. 103. Definitions. 104. Charge of commodities transaction tax.
50 Arrangement of sections
105. Value oftaxable commodities. 106. Collection and recoveiy of colninodities transaction tax. 107. Furnishing of return. 108. Assessment. 109. Rectification of mistake. 110. Interest on delayed payment of commodities transaction tax. 11 1. Penalty for failure to collect or pay commodities transaction tax. 112. Penalty for'failure to furnish return. , 113. Penalty for failure to.comply with notice.
114. Penalty not to be imposed in certain cases. 115. Application of certain provisions of Income-tax Act. 116. Appeal to Commissioner of Income-tax (Appeals). 117. Appeal to Appellate Tribunal. 118. Punishment for false statement. 119. Institution of prosecution. 120. Power tomake rules. 121. Power to remove difficulties.
CHAPTER W
MISCELLANEOUS 122. Amendment of Seventh Schedule to Act 14 of 200 1. 123. Amendment of section 13 of Act 58 of 2002. 124. Amendment of Act 23 of 2004. 125. Amendment of Act 18 of2005.
THE FIRST SCHEDULE. THE SECOND SCHEDULE.
THE THIRD SCHEDLKE. THE FOURTH SCHEDLKE. THE FIFTH>SCHEDULE.
THE SIXTH SCHEDULE. THE SEVENTH SCHEDULE. THE EIGHTH SCHEDULE.
THE NINTH SCHEDULE.
THE FINANCE ACT, 2008 No. 18 OF 2008
An Act to give effect to the financial proposals of the Central Government for the financial year 2008-2009. '
BE it enacted by Parliament in the Fifty-ninth year of the Republic of India as follows:-
CHAPTER1
PRELIMINARY
1. ( I ) This Act may be called the Finance Act, 2008. Short title and commence-
(2) Save as otherwise provided in this Act, sections 2 to 67 shall be deemed to have come ment, into force on the 1st day ofApril, 2008.
CHAPTERII
RATES OF INCOME-TAX
2. (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year ~ncome-tax. commencing on the 1st day ofApril, 2008, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated
43 of 1961. under Chapter VIII-A of the Income-tax Act, 196 1 (hereinafter referred to as the Income-tax
52 Finance [ACT 18
Act) shall be increased by a surcharge, for purposes of the Union, calculated in each case in the manner provided therein.
(2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding five thousand rupees, in addition to total income, and the total income exceeds one lakh ten thousand rupees, then,-
(a) the net agricultural income shall be taken into account, in the manner provided in clause (6) [that is to say, as ifthe net agricultural income were comprised in the total income after the first one lakh ten thousand rupees of the total income but without being liable to tax], only for the purpose of charging income-tax in respect of the total income; and
(6) the income-tax chargeable shall be calculated as follows:-
(i) the total income and the net agricultural income shall be aggregated and the amount of income-tax shall be determined in respect of the aggregate income at the rates specified in the said .Paragraph A, as if such aggregate income were the total income;
(ii) the net agricultural income shall be increased by a sum of one lakh ten thousand rupees, and the amount of income-tax shall be determined in respect of the net agricultural income as so increased at the rates specified in the said Paragraph A, as if the net agricultural income as so increased were the total income;
(iii) the amount of income-tax determined in accordance with sub-clause ( i ) shall be reduced by the amount of income-tax determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax in respect of the total income:
Provided that in the case of every woman, resident in India and below the age of sixty- five years at any time during the previous year, referred to in item (11) of Paragraph Aof Part I of the First Schedule, the provisions of this sub-section shall have effect as if for the words "one lakh ten thousand rupees", the words "one lakh forty-five thousand rupees" had been
- substituted:
Provided further that in the case of every individual, being a resident in India, who is ofthe age of sixty-five years or more at any time during the previous year, referred to in item (111) of Paragraph A of Part I of the First Schedule, the provisions of this sub-section shall have effect as if for the words "one lakh ten thousand rupees", the words "one lakh ninety- five thousand rupees" had been substituted:
Provided also that the amount of income-tax so arrived at, as reduced by the amount of rebate of income-tax calculated under Chapter VIII-Aof the Income-tax Act, shall be increased by a surcharge, for purposes ofthe Union, calculated in each case in the manner provided in that Paragraph and the sum so arrived at shall be the income-tax in respect of the total income.
(3) In cases to which the provisions of Chapter XI1 or Chapter XII-A or Chapter XII-H ' or section 1 15JB or sub-section ( IA) of section 16 1 or section 164 or section 164A or section 167B ofthe Income- tax Act apply, the tax chargeable shall be determined as provided in that Chapter or that section, and with reference to the rates imposed by sub-section ( I ) or the rates as specified in that Chapter or section, as the case may be:
Provided that the amount of income-tax computed in accordance with the provisions of section 11 1A or section 112 shall be increased by a surcharge, for purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case may be, of Part I of the First Schedule:
Provided further that in respect ,of any income chargeable to tax under sections 1 15A, 11 5AB, 115AC, 115ACA, 115AD, 115B, 115BB, 115BBA, 115BBC, 115E and 115JB or fringe
0~2008] Finance 5 3
benefits chargeable to tax under section 115WAofthe Income-tax Act, the amount of income- tax computed under this sub-section shall be increased by a surcharge, for purposes of the Union, calculated,-
(a ) in the case of every individual, Hindu undivided family, association of persons and body of individuals, whether incorporated or not, at the rate of ten per cent. of sdch income-tax where the total income exceeds ten lakh rupees;
(6 ) in the case of every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, at the rate of ten per cent. of such income-tax;
(c) in the case of every firm and domestic company, at the rate of ten per cent. of such income-tax where the total income exceeds one crore rupees;
(4 in the case of every company, other than a domestic company, at the rate of two and one-half per cent. of such income-tax where the total income exceeds one crore rupees:
Provided also that in the case of every company having total income chargeable to tax under sectioil 11 5JB of the Income-tax Act, and such income exceeds one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on atotal income of one crore rupees by more than the amount of income that exceeds one crore rupees:
Provided also that in respect of any fringeebenefits chargeable to tax under section 11 5WA of the Income-tax Act. income-lax computed under this sub-section shall be increased by a surcharge, for purposes of thk Union, calculated,-
(a)'in the case of every association of persons and body of individuals, whether incorporated or not, at the rate of ten per cent, of income-tax where the fringe benefits exceed ten lakh rupees;
(b ) in the case of every firm, artificial juridical person referred to.in sub-clause (17) of clause (a ) of section'l15W of the Income-tax Act, and domestic company, at the rate of ten Der cent. of such income-tax:
( c ) in the case of every company, other than adomestic company, at the rate of twa and one-half per cent. of such income-tax.
'
(4) In cases in which tax has to be charged and paid under section 115-0 or sub-. section (2) of section 11 5R of the Income-tax Act, the tax shall be charged and paid at the. rates as specified in those sections and shall be increased by a surcharge, for, purposes of the Union, calculated at the rate of ten per cent. of such tax.
(5) In cases in which tax has to be deducted under sections 193, 194, 194A, 194B, 194BB, 194D and 195 of the Income-tax Act, at the rates in force, the deductions'shall be made at the rates specified in Part I1 of the First Schedule and shall be increased by a surcharge, for'
I , purposes of the Union, calculated in each case, in the manner provided therein.
I (6) In cases in which tax has to be deducted under sections 194C, 194E, 194EE, 194F, 194Q 194H, 194-1,1941,194~~, '196~, i96C and 196D ofthe Income-tax Act, the deductions
I
shall be made at the rates specified in those sections and shall be increased by a surcharge, for purposes of the Union, calculated,-
I (a ) in the case of every individual, Hindu undivided family, association ofpersons and body of individuals, whether incorporated or not, at the rate of ten per cent, of such tax where the income or the aggregate of such incomes paid or likely to be paid
1
I and subject to the deduction exceeds ten lakh rupees;
I (6) in the case of every artificial juridical person referred to in sub-clause, (vii) of i
clause (31) of section 2 of the Income-tax Act, at the rate of ten per cent. of such tax;
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(c) in the case of every firm and domestic company, at the rate of ten per cent. of such tax, where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;
(a') in the case of every company, other than a domestic company, at the rate of two and one-half per cent. of such tax, where the income Qr the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees.
(7) In'cases in which tax has to be collected under the proviso to section 194B of the Income-tax Act, the collection shall be made at the rates specified in Part II of the First Schedule, and shall be increased by a surcharge, for purposes of the Union, calculated in the manner provided therein.
(8) In cases in which tax has to be collected under section 206C ofthe Income-tax Act, the collection shall be made at the rates specified in that section and shall be increased by a surcharge, for purposes of the Union, calculated,-
(a) in the case of eveiy individual, Hindu undivided family, association of persons and body of individuals, whether incorporated or not, at the rate of ten per cent. of such tax, where the ainount or the aggregate of such amounts collected and subject to the collection exceeds ten lakh rupees;
(b) in the case of every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, at the rate of ten per cent. of such tax;
(c) in thecase of every firm and domestic company at the rate of ten per cent. of such tax, where the amount or the aggregate of such amounts collected and subject to the collection exceeds one crore rupees;
(a') in the case of every company, other than a domestic company, at the rate of two and one-half per cent, of such tax, where the amount or the aggregate of such amounts collected and subject to the collection exceeds one crore rupees.
(9) Subject to the provisions of sub-section ( l o ) , in cases in which income-tax has to be charged under sub-section (4) of section 172 or sub-section (2) of section 174 or section 174A or section 175 or sub-sectiop (2) ofsection 176 ofthe Income-taxAct or deducted from, or paid on, income chargeable under the head "Salaries" under section 192 ofthe said Act or in which the "advance tax" payable under Chapter XVII-C ofthe said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be, "advance tax" shall be so charged, deducted or computed at the rate or rates specified in Part 111 ofthe First Schedule and such tax shall be increased by a surcharge, for purposes oftbe Union, calculated in each case in the manner provided therein: ,
Provided that in cases to which the provisions of Chapter XI1 or Chapter XII-A or Chapter XII-H or section 115JB or sub-section (1A) of section 161 or sec t io~ 164 or section 164A or section 167B of the Income-tax Act apply, "advance tax" shall be computed with reference to the rates imposed by thissub-section or the rates as specified in that Chapter or section, as the case may be:
Provided hrther that the amount of "advance tax" computed in accordance with the provisions of section 11 1A or section 112 of the Income-tax Act shall be increased by a surcharge, for purposes of the Union, as provided in Paragraph A, B, C, D or E, as the case may be, of Part I11 ofthe First Schedule:
Provided also that in respect of any income chargeable to tax under sections 1 15A, 11 5AB, 11 5AC,cI.1 SACA, 11 5AD, 11 5B, 11 5BB, 11 SBBA, 11 SBBC, 11 5E and 11 5JB ofthe Income-tax Act, "advance tax" computed under the first proviso shall be increased by a surcharge, for purposes of the Union, calculated,-
(a) in,the case of every individual, Hindu undivided family, association of persons band bod?! ofindividuals. whether incorporated or not, at the rate of ten per cent, of "advance tax", where the total income exceeds ten lakh rupees;
(b ) in the case of every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, at the rate of ten per cent. of such "advance tax";
(c ) in the case of every firm and doinestic company, at the rate of ten per cent. of such "advance tax", where the total incoine exceeds one crore rupees;
(d) in the case of every company, other than a domestic company, at the rate of two and one-half per cent. of such "advance tax", where the total income exceeds one crore rupees:
Provided also that in the case of every company having total incoine chargeable to tax under section 115JB ofthe Income-tax Act, and such incoine exceeds one crore rupees, the total amount payable as "advance tax" and surcharge on such income shall not exceed the total amount payable as "advance tax" on a total income of one crore rupees by more than the amount of inco~ne that exceeds one crore rupees:
Provided also that in respect of any fringe benefits chargeable to tax under section 11 5 WA of the Income-tax Act, "advance tax" computed under the first proviso shall be increased by a surcharge, for purposes of the Union, calculated,-
(a ) in the case of every association of persons and body of individuals, %
whether incorporated or not, at the rate of ten per cent. of "advance tax", where the fringe benefits exceed ten lakh rupees;
(b) in the case of every firm, artificial juridical person referred t o in sub- clause (v) of clause (a) of section 115W of the Income-tax Act, and domestic company, at the rate of ten per cent. of such "advance tax";
(c) in the case of every company, other than a domestic company, at the rate of two and one-half per cent. of such "advance-tax".
(10) In cases to which Paragraph A of Part I11 of the First Schedule applies, where the assessee has, in the prtvious year or, if by virtue of any provision of the Income-tax Act, income-tax is to be charged in respect of the income of a period other than the previous year, in such other period, any net agricultural incoine exceeding five thousand rupees, in addition to total income and the total income exceeds one lakh fifty thousand rupees, then, in charging income-tax under sub-section (2) of section 174 or section 174A or section 175 or sub- section (2) of section 176 of the said Act or in computing the "advance tax" payable under Chapter XVII-C of the said Act, at the rate or rates in force,-
(a ) the net agricultural income shall be taken into account, in the manner provided in clause (6 ) [that is to say, as ifthe net agricultural income were comprised in the total income after the first one lakh fifty thousand rupees of the total income but without being liable to tax], only for the purpose of charging or computing such income-tax or, as the case may be, "advance tax" in respect of the total income; and
(b) such income-tax or, as the case may be, "advance tax" shall be so charged or computed as follows:-
( i ) the total income and the net agricu1tural.income shall be aggregated ,
and the amount of income-tax or "advance tax" shall be determined in respect of the aggregate income at the rates specified in the said Paragraph A, as if such aggregate inco~ne were the total income;
( i i ) the net agricultural income shall be increased by a sum of one lakh fifty thousand rupees, and the amount of income-tax or "advance tax" shall be determined in respect ofthe net agricultural income as so increased at the rates specified in the said Paragraph A, as if the net agricultural income were the total
' inconie;
5 6 Finance [ACT 18
(iii) the amount of income-tax or "advance tax" determined in accordance with sub-clause (i) shall be reduced by the amount of income-tax or, as the case may be, "advance tax" determined in accordance with sub-clause (ii) and the sum so arrived at shall be the income-tax or, as the case may be, "advance tax" in respect of the total income:
Provided that in the case of every woman, resident in India and below the age of sixty-five years at any time during the previous year, referred to in item (II) of Paragraph A of Part I11 of the First Schedule, the provisions of this sub-section shall have effect
, as, if *for the words "one lakh fifty thousand rupees", the words "one lakh eighty thousand rupees" had been substituted:
Provided hrther that in the case of every individual, being a resident in India, who is of the age of sixty-five years or more at any time during the previous year, referred to in item (VI) of ParagraphA ofpart 111 ofthe First Schedule, the provisions of this sub-section shall have effect as if for the words "one lakh fifty thousand rupees", the words "two lakh twenty-five thousand rupees" had been substituted:
Provided also that the amount of income-tax or "advance tax" so arrived at shall be increased by a surcharge, for purposes of the Union, calculated, in each case, in the manner provided therein.'
, (11) The amount of income-tax as specified in sub-sections ( I ) to (10) and as increased by a.surcharge, for purposes of the Union, calculated in the manner provided therein, shall be hrther increased by an additional surcharge, for purposes of the Union, to be called the "Education Cess on income-tax", calculated at the rate of two per cent, of such income-tax &d surcharge so as to hlfil the commitment of the Government to provide and finance universalised quality basic education.
(12) The amount of income-tax as specified in sub-sections ( I ) to (1 0) and as increased by a.surcharge, for purposes of the Union, calculated in the manner provided therein, shall also;be increasecl by an additional surcharge, for purposes of the Union, to be called the
. "Secondary and Higher Education Cess on income-tax", calculated at the rate of one per cent. of such income-tax and surcharge so as to fulfil the commitment of the Government to proyide and finance secondary and higher education.
(13) For the purposes of this section and the First Schedule,- I ,
( a ) "domestic company" means an Indian cornpany or any other company which, . . in respect of its income liable to income-tax under the IncometaxAct, for the assessment
' I year commencing on the 1 st day ofApril, 2008, has made the prescribed arrangements for the declaration and payment within India of the dividends, including dividends on
, preference shares, payable out of such income;
(b) "insurance commission" means any remuneration or reward, whether by way ' of commission or otherwise, for soliciting or procuring insurance business, including
' business relating to the continuance, renewal or revival of policies of insurance;
. I . ,
(c) "net agricultural income", in relation to a person, means the total amount of agricultural income, from whatever source derived, of that person computed in
i - accordance with the rules contained in Part IV of the First Schedule;
I . (d) all other words and expressions used in this section and the First Schedule ' but not defined in this sub-section and defined in the Income-tax Act shall have the ,
meanings respectively assigned to them in that Act.
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CHAPTER lII
DIRECT TAXES
3. In section 2 of the Income-taxAct,- Amendment of section 2.
(a) in clause (IA), after Explanation 2, the following Explanation shall be inserted with effect from the 1 st day ofApril, 2009, namely:-
"Explanation 3.-For the purposes of this clause, any income derived from saplings or seedlings grown in a nursery shall be deemed to be agricultural income;";
(b) for clause (IS), the following clause shall be substituted with effect from the 1st day ofApril, 2009, namely:-
'(15) "charitable purpose" includes relief of the poor, education, medical ,
relief, and the advancement of any other object of general public utility:
Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, coininerce or business, for a cess or fee or any other consideration, irrespective ofthe nature of use or application, or retention, of the income from sudh activity;'.
4. In section 10 of the Income-tax Act,- Amendment of section 10
(a) after clause (26AA) as omitted by the Finance Act, 1997, the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1 st day ofApril, 1990, namely:-
'(26AAA) in case of an individual, being a Sikkimese, any income which accrues or arises to him-
(a) from any source in the State of Sikkim; or
(b) by way of dividend or interest on securities:
Provided that nothing contained in this clause shall apply to a Sikkimese woman who, on or after the 1 st day ofApril, 2008, marries an individual who is not a Sikkimese.
Explanation.-For the purposes of this clause, "Sikkimese" shall mean-
(i) an individual, whose name is recorded in the register maintained under the Sikkim Subjects Regulation, 1961 read with the Sikkim Subject Rules, 1961 (hereinafter referred to as the "Register of Sikkim Subjects"), immediately before the 26th day ofApril, 1975; or
(ii) an individual, whose name is included in the Register of Sikkim Subjects by virtue of the Government of India Order No. 260301361 90-I.C.I., dated the 7thAugust, 1990 and Order of even number dated the 8thApril,1991; or
(iii) any other individual, whose name does not appear in the Register of Sikkim Subjects, but it is established beyond doubt that the name of such individual's father or husband or paternal grandfather or brother froin the same father has been recorded in that register;';
' (b) after clause (26AAA) as so inserted, the following clause shall be inserted with effect from the 1 st day ofApril, 2009, namely:--
"(26AAB) any income of an agricultural produce market committee or board constituted under any law for the time being in force for the purpose of regulating the marketing of agricultural produce;";
58 Finance [ACT 18
(c) in clause (29A), after sub-clause (g), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect frpm the 1st day ofApril; 2002, namely:-
"(h) the Coir Board established under section 4 of the Coir Industry Act, 1953:": 45 of 1953
(d) after clause (42), the following clause shall be inserted, namely:-
"(43) any amount received by an individual as a loan, either in lump sum or in instalment, in a transaction of reverse mortgage referred to in clause (xvi) o f section 47.". 1
A m e n d m e n t 5. In section 10A of the Income-tax Act, in sub-section (I), in the fourth proviso. of section IOA for the figures "2010n, the figures "2011" shall be substituted.
A~nendnlent 6 . In section 10B of the Income-tax Act, in sub-section (I), in the third proviso, for of sectlon 10B. the figures "2010", the figures "2011" shall be substituted.
A m e n d m e n t 7. In section 35 of the Income-tax Act, with effect from the 1st day ofApril, 2009,- of section 35.
(a) in sub-section (I), after clause (ii), the following clause shall be inserted, namely:-
"(iia) an amount equal to one and one-fourth times of any sum paid to a company to be used by it for scientific research:
F I Provided that such company- I '
(A) is registered in India,
(B) has as its main object the scientific research and development,
(C) is, for the purposes of this clause, for the time being approved by the prescribed authority in the prescribed manner, and
, (D) fulfils such other conditions as may be prescribed;";
(b) in sub-section (2AB), after clause (5) , the following clause shall be inserted, namely:-
"(6) No deduction shall be allowed to a company approved under sub- clause (C) of clause (iia) of sub-section ( I ) in respect of the expenditure referred to in clause (I) which is incurred after the 31st day of March, 2008.".
Amendment of 8. In section 35D ofthe Income-tax Act, with effect from the 1st day ofApril, 2009,- section 35D.
(a) for the words "industrial undertaking", wherever they occur, the word "undertaking" shall be substituted;
(b) for the words "industrial unit", wherever they occur, the word "unit" shall be substituted.
A m e n d ~ n c n t 9. In section 36 of the Income-tax Act, in sub-section (I), after clause (xiv), the sectio'l 36. following clauses shall be inserted with effect from the 1st day ofApril, 2009, namely:-
'(xv) an amount equal to the securities transaction tax paid by the assessee in respect of the taxable securities transactions entered into in the course of his business during the previous year, if the income arising from such taxable securities transactions is included in the income computed under the head "Profits and gains of business or profession".
01:2008] Finance 5 9
Explanation.-For the purposes of this clause, the expressions "securities transacti0.n lax" and "taxable securities transaction" shall have the meanings
23 of 2004 respectively assigned to them under Chapter VII of the Finance (No. 2) Act, 2004;
(xvi) an amount equal to the comn~odities transaction tax paid by the assessee in respect of the ta'xable commodities transactions entered into in the course uf his business during the previous year, ifthe income arising from such taxable colnmodities transactions is included in the income computed under the head "Profits and gains of business or profession".
Explanation.-For the purposes of this clause, the expressions "commodities transaction tax" and "taxable commodities transaction" shall have the meanings respectively assigned to them under Chapter VII of the Finance Act, 2008.'.
10. In section 40 of the Income-tax Act, in clause (a),-- Amendment of section 40.
(a) in sub-clause (ia), with effect from the 1st day of April, 2005,-
(i) for the words, brackets and figures "has not been paid during the previous year, or in the subsequent year before the expiry ofthe time prescribed under sub- section (I) of section 200", the following words, brackets, letters and figures shall be substituted and shall be deemed to have been substituted, namely:-
"has not been paid,-
(A) in a case where the tax was deductible and was so deducted during the last month of the previous year, on or before the due date specified in sub-section (I) of section 139; or
(B) in any other case, on or before the last day of the previous 1
year."; , I d
(ii) for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted, namely:-
"Provided that where in respect of any such sum, tax has been deducted in any subse'quent year, or has been deducted-
(A) during the last month of the previous year but paid after the said due date; or
(B) during any other month of the previous year but paid afler the end of the said previous year,
such sum shall be allowed as' a deduction in computing the income of the previous year in which such tax has been paid.";
(b) sub-ciause (ib) shall be omitted with effect from the 1 st day ofApril, 2009.
11. -In section 40A of the Income-tax Act, for sub-section (3), the following sub- Amendment of I
sections shall be substituted with effect from the 1 st day of April, 2009, namely:- sectron 40A.
"(3) Where the assessee incurs any expenditure in respect of which a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty thousand rupees, no deduction shall be allowed in respect of such expenditure.
(3A) Where an allowance has been made in the assessment for any year in respect of any liability incurred by the assessee for any expenditure and subsequently during any previous year (hereinafter referred to as subsequent year) the assessee makes payment in respect thereof, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, the payment so made shall be deemed to be the profits and gains of business or profession and accordingly chargeable to income-tax as income of the subsequent year if the payment or aggregate of payments made to a person in a day, exceeds hventy thousand rupees:
I
60 Finance - [ACT 1 8 I
Provided that no disallowance shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3) and this sub- section where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty thousand rupees, in such cases and under such circunlstances as may be prescribed, having regard to the nature and extent of banking facilities available, considerations of business expediency and other relevant factors.".
A~nendmer~t c~f 12. In section 43 ofthe Income-taxAct, in clause (6), after Explanation 5, the following sectioll 43 Explanation shall be inserted and shall be deemed to have been inserted with effect from the
1st day ofApril, 2003, namely:-
"Explanation 6.-Where an assessee was not required to compute his total income for the purposes of this Act for any previous year or years preceding the previous year relevant to the assessment year under consideration,-
( a ) the actual cost of an asset shall be adjusted by the amount attributable to the revaluation of such asset, if any, in the books of account;
( b ) the total amount of depreciation on such asset, provided in the books , of account of the assessee in respect of such previous year or years preceding I
the previous year relevant to the assessment year under consideration shall be deemed to be the depreciation actually allowed under this Act for the purposes of this clause; and
( c ) the depreciation actually allowed under clause (b) shall be adjusted by the amount of depreciation attributable to such revaluation of the asset.".
Amel~drnent of 13. In section 44AB of the Income-tax Act, in the Explanation, in clause (ii), for the section 44AB figures, letters and words "31st day of October", the figures, letters and words "30th day of
September" shall be substituted. L
Amendment of 14. In section 47 of the Income-tax Act,- .* sectlon 47.
(a ) after clause (x), the following clause shall be inserted, namely:-
"(xa) any transfer by way of conversion of bands referred to in clause ( a ) of sub-section ( I ) of section 115AC into shares or debentures of any company;";
( 6 ) after clause (xv), the following clause shall be inserted, namely:-
"(xvi) any transfer of a capital asset in a transaction of reverse mortgage under a scheme made and notified by the Central Government.".
Amendment of 15. In section 49 of the Income-'tax Act, for sub-section (2A), the following sub- section 49 section shall be substituted, namely:-
"(2A) Where the capital asset, being a share or debenture of a company, became the property of the assessee in consideration of a transfer referred to in clause (x) or clause (xu) of section 47, the cost of acquisition of the asset to the assessee shall be deemed to be that part of the cost of debenture, debenture-stock, bond or deposit certificate in relation to which such asset is acquired by the assessee.".
Amendmel~t of 16. In section 80C of the Income-tax Act.- section 80C.
( a ) in sub-section (2) , after clause (xxii), the following clauses shall be inserted,
"(xxiii) in an account under the Senior Citizens Savings Scheme Rules, 2004;
(xxiv) as five year time deposit in an account under the Post Office Time Deposit Rules, 198 I .";
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(b) after sub-section (6), the following sub-section shall be inserted, namely:-
"(6A) If any amount, including interest accrued thereon, is withdrawn by the assessee from his account referred to in clause (xxiii) or clause (xxiv) ofsub- section (2), before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be deemed to be the income of the assessee of the previous year in which the amount is withdrawn and shall be liable to tax in the assessment year relevant to such previous year:
Provided that the amount liable to tax shall not include the following amounts, namely:-
( i ) any amount of interest, relating to deposits referred t o in clause (sxiii) or clause (xxii~) of sub-section (2), which has been included in the total income of the assessee of the previous year 01. years preceding such previous year; and
(ii) any amount received by the nominee or legal heir ofthe assessee, on the death of such assessee, other than interest, if any, accrued thereon, which was not included in the total income of the assessee for the previous year or years preceding such previous year.".
17. For section 80D of the Income-tax Act, the foilowing section shall be substiba::;d Subst~tutlcn of with effect from the 1st day ofApril, 2009,- new section ror
secl~on 801)
'80D. (1) In computing the total income of an assessee, being an individual 01. a Deduet~on I"
Hindu cndivicied family, therc shall be deducted such sum, as specitjcd irl s~rh-~ection reSt'c"t of healt l~
(2) or sub-section (3), payment of which is made by any naode, other ilia11 cadi, in the ,,~,,,,,,,, previous year out of his income chargeable to tax. prein~a
(2) Where thc assessee is an individual, the sum ;efc:rrd to in wb-section (I) shall be the aggregate of the following, namely:--
(a) the whole ofthe amount paid to effect or to keep in force an insairance on the health ofthe assessee or his fzinily :is does not exceed in the aggregate Meen thousand rupees; and
(b) the whole ofthe amount paid to effect or lo keep in force an i t~sur,~, c on the health of the parent or parents of the assesscc as dces not exceed i r t !hc aggregate fifteen thousand rupees.
Explanation.-For the purposes of clause (a), "faxily" means Il!e Ypouse and dependant children of the assessee.
(3) Where the assessee is a Hindu undivided family, the sum referred to in sub- section ( I ) shall be the whole of the amount paid to effect or to Itccp in force an insurance on the health of any member of that'Hindu undivided fanily as does not exceed in the aggregate fifteen thousand nrpees.
(I) Where tlle.sum specified :inclause (a) or.clause (b) of sub-section (2) or in sub-.section (3) i s paid to effect or kaep id force 'an iniuran1;e o : ~ the heclith of zny
- - ' person spEcified therein, and v:ho i s a senior citizen, the provisions of this sectioil slid1 have er'fect as if for the words ''fXcen thousand r u p e ; ~ ~ " , t i ie vqorc'\s "twenty thousand rupees" had been substiir.:ied.
. .
E:cy,.ianofir;~.---- For the purposes of this sub-sec~tj311~ ' 'seni~i citizen" r!;c.anu aii individldal resident is ~ncita who is of ti16 aga of siri.1~-iha years or rnorc.al any time .d:~.~ring the rdlr:vant previous p a r ,
' ( 5 ) 'Hre insurance rcferi-ed to in this secti:;~ shall be in accorda,nce with a scl:eme made in this bchalf by--
Finance
(u) the General Insurance Corporation of India formed under section 9 of the General Insurance Business (Nationalisation) Act, 1972 and approved 57 of 1972
by the Central Government in this behalf; or
(b) any other insurer and approved by the Insuranc'e Kegulatory and Development Authorit4 established under ction ( I ) of section 3 of the Insurance Regulatoryand Development Au Act, 1999.'. 41 of 1999.
Ame~ldment 18. In section 80-IB ofthe Income-taxAct,- of section 80-113 (a) in sub-section (9), after the second proviso, the following proviso shall be
inserted, namely:
"Provided also that where such undertaking begins refining of mineral oil on or after the 1st day of April, 2009, no deduction under this section shall be allowed in respect of such undertaking unless such undertaking fulfils a l l the following conditions, namely:-
(i) it is wholly owned by a public sector company or any other company in which a public sector company or companies hold at least forty-nine per cent. of the voting rights;
(ii) it is notified by the Central Government in this behalf on or before the 3 1st day of May, 2008; and
(iii) it begins refining not later than the 3 1st day of March, 2012.";
( h ) after sub-section (IIB), the following sub-section shall be inserted with effect from the 1st day ofApril, 2009, namely:-
' ( l l q The amount of deduction in the case of an undertaking deriving profits from the business of operating and maintaining a hospital located anywhere in India, other than the excluded area, shall be hundred per cent. of the profits and gains derived from such business for a period of five consecutive assessment years, beginning with the initial assessment year, if-
(i) the hospital is constructed and has started or starts functioning at any time during the period beginning on the 1st day ofApril, 2008 and ending on the 3lst day of March, 2013;
(ill the hospital has at least one hundred beds for patients;
(iii) the construction of the hospital is in accordance with the regulations or bye-laws of the local authority; and
(iv) the assessee furnishes along with the return of income, a report of audit in such form and containing such particulars, as may be prescribed, and duly signed and verified by an accountant, as defined in the Explanafion to sub-section (2) of section 288, certifying that the deduction .
has been correctly claimed.
Explanation.- For the purposes of this sub-section-
(a) a hospital shall be deemed to have been constructed on the date on which a completion certificate in respect of such construction is issued by the local authority concerned;
0~2008] Finance 6 3
(b) "initial assessment year" means the assessment year relevant to the previous year in which the business of the hospital starts functioning;
(c) "excluded area" shall mean an area comprising-
( i ) Greater Mumbai urban agglomeration;
(ii) Delhi urban agglomeration;
(iii) Kolkata urban agglomeration;
( iv ) Chennai urban agglomeration;
(v) Hyderabad urba~i agglomeration;
(vi) Bangalor'e urban agglotneration; <
(vii) Ahmedabad urban agglomeration;
(viii) District of Faridabad;
(ix) District ofGurgaon;
(x) District of Gautam Budh Nagar;
(xi) District of Ghaziabad;
(xii) District of Gandhinagar; and
(xiii) City of Secunderabad;
(4 the area comprising an urban agglomeration shall be the area included in such urban agglomeration on the basis of the 2001 census.'.
19. In section 80-ID ofthe Income-tax Act, with effect fiom the 1st day ofApril, 2009,-- Arnendnlent of section SO-ID
(a ) in sub-section (2), after clause (ii), the following clause shall be inserted, namely:-
"(iii) engaged in the business of hotel located in the specified district having a World Heritage Site, if such hotel is constructed and has started or starts functioning at any time during the period beginning on the 1st day of April, 2008 and ending on the 3 1 st day of March, 201 3.";
(b) in sub-section (6), after clause (4, the following shall be inserted, namely:-
'(e) "specified district having a World Heritage Site" means districts, specified in column (2) of the Table below, of the States, specified in the corresponding entry in column (3 ) of the said Table:
Table
S.No. Name of district Name of State -- - -
(1) (2) (3)
1. Agra Uttar Pradesh 2. Jalgaon Maharashtra '3. Aurangabad Maharashtra 4. Kancheepuraln Tamil Nadu 5. Puri Orissa 6. Bharatpur Raj asthan 7. Chhatarpur Madhya Pradesh 8. Thanjavur Tamil Nadu 9. Bellary Karnataka
10. South 24 Parganas West Bengal (excluding areas falling within the Kolkata urban agglomeration on the basis of the 2001 census)
64 Finance [ACT 18
11. Chamoli Uttarakhand 12. Raisen Madhya Pradesh 13. Gaya Bihar 14, Bhopal Madhya Pradesh 15 Panchmahal Gujarat 16. Kamrup Assam 17. Goalpara Assam 18. Nagaon Assam 19. NorthGoa Goa 20. South Goa Goa 21. Darjeeling West Bengal 22. Nilgki Tamil Nadu.".
Amendment of 20. In section 88E of the Income-tax Act, after sub-section (Z), the following sub- szcr'oll 88E section shall be inserted, namely:-
" (3 ) '~o deduction under this section shall be allowed in, or aftel; the assessment year beginning on the 1st day ofApril, 2009.". .
Amendment of 21. In section l l l A of the Income-tax Act, in sub-section ( I ) , in clause (i), for the scctlOn l 1 I A +,vords "ten per cent.", the words "fifieiecn per cent." shall be substituted with effect from the
1st day ofApril, 2009.
hmindment of 22. 11; sec t io~ l l ? A o of tho Incoll?e-Pa!: Act, in sub-raction ( I ) , i:i the proviso, for sc;lon l l j A D the words ""!n pcr cent.", the words "fifteen per cent." shall be substilured with eKcct
from the 1st day of April, .2009.
Amendnlenr of 23. In section 11 5JB of the Income-hx Act, after sub-section (2),-- sechon 1 15JB
(a ) the Explanation shall be :;umbered as E~~~lu t za f ion 1 and in Explanation 1 as so numbered, after clause (g), for the portion beginning with the words "if any amount referred "and eliding with the: words "as rcduced h:f--", thc c,!lowing shall be substituted and shall be deemed to havo been subst~ruted with effect frcm the !st day ofApril, 2001, namely:-
" ( A ) the amount of ds;fe;red tax and the provision therefor,
if any z m ~ u n t referred to in clauses (a ) to (h) is Scbited to the profit and 10:s accoullt, and as reduced by--";
(h ) in Explanatio~l 1 as sa? numbered, after clause (vii), thc fn!!cwing clause shai! be inserted and sliall be deemed to have been inserted with effect from the I st day of April, 2001, namely:-
"(viir) the amou~-it of deferred tax, if any sucll amount is credited to the profit and loss account.";
(c) aAer Explaization 1 as so numbered, the following shall be inserted and stlall be deemed to have been inserted with effect from the 1st day ofApril, 2001, namely:-
"Explanation 2.- For the purposes of clause (a ) of Zxplanalion I , the alxoulat of :nl;onae-tax shall include--
(i) any tax .xi, tli&rih:lted profits under seclion 115 -0 or on d;siribrri.xi iacome under sectioil 1 I5R;
(ii) any interest ck~arged untler this Act;
(ir'l') SI,~!, cl.~r+,r,gc, ifa.;yjr> as Ir:viad by 1116; Ceniral Acts &om tii-,ic to tirn;:; . .
j t ~ ) Eltuc,:;iion CP;S uri income-la>:? ii'r,nLy. *a; lev~cd by rije Cenlrxi Acts from time to tmie; and
(Y) Secondzrj arid 141ghzr Educ:zt!cr~~ CI:sr, o t ~ ;ncornc-.-tar;, if e:~y. a:: levizd by thc Centra.1 Acts from time to time.".
OF 20081 Finance 65
24. In section 11 5-0 of the Income-tax Act, after sub-section (I), the following sub- Alnendinentof section shall be inserted, namely:- section I 15-0
"(IA) The amount referred to in sub-section ( I ) shall be reduced by the amount of dividend, if any, received by the domestic company during the financial year, if-
(a) such dividend is received from its subsidiary;
(b) the subsidiary has paid tax under this section on such dividend; and
(c) the domestic company is not a subsidiary of any other company:
Provided that the same amount of dividend shall not be taken into adcount for reduction more than once.
Explanation.-For the purposes of this sub-section, a company shall be a subsidiary of another company, if such other company holds more than half in nominal value of the equity share capital of the company.".
25. In section 11 5 WE of the Income-tax Act,- Amendment of sectlon 115WB.
(a) in sub-section (I), in the Explanation to clause (4, in clause (i), for the words "and includes employees' stock option", the words "and, where employees' stock option has been granted under any plan or scheme therefor, includes the securities offered under such plan or scheme" shall be substituted;
(b) in sub-section (2), with effect from the 1st day ofApril, 2009,-
(I) in clause (B), after sub-clause (ii), the following sub-clause shall be inserted, namely:-
"(i~i) any expenditure on or payment through non-transferable pre- paid electronic meal card usable only at eating joints or outlets and which fulfils such other conditions as may be prescribed;";
(II) in clause (E), for the Explanation, the following Explanation shall be substituted, namely:-
"Explanation.-For the purposes of this clause, any expenditure incurred or payment made to-
(i) fulfil any statutory obligation; or
(ii) mitigate5 occupational hazards; or
(ii~].provide first-aid facilities in the hospital or dispensary run by the employer; or
(iv) provide crbche facility for the children ofthe employee; or
(v) sponsor a sportsman, being an employee; or
(vi) organise sports events for employees,
shall not be considered as expenditure for employees' welfare;";
(111) clause (K) shall be omitted.
26. In section 11 5WC of the Income-tax Act, in sub-section (I), with effect from the Amendmentof
1 st day ofApril, 2009,- sect~on 115WC
( i ) in clause (c), for the words, brackets and letters "clauses (A) to (K)", the words, brackets and letters "clauses (A) to (L)" shall be substituted;
(ii) in clause (4, for the words, brackets and letters "clauses (L) to (P)", the words, brackets and letters "clauses (M) to (P)" shall be substituted.
27. In section 1 15WD of the Income-tax Act, in sub-section (I), in the Explanation, in Amendment of clause (a), for the figures, letters and words "31st day of October", the figures, letters and. section
words "30th day of September" shall be substituted. 115WD
66 Finance [ACT 18
Amendment of 28. In section 11 5 WE of the Income-tax Act,- section 11 5WE (A) for sub-section (I), the following sub-sections shall be substituted, namely:-
'(I) Where a return has been made under section 115WD, such return shall be processed in the following manner, namely:-
(a) the value of fringe benefits shall be computed after making the' following adjustments, namely:-.
(i) any arithmetical error in the return; or
(ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (b) the tax and interest, if any, shall be computed on the basis of the
value of fringe benefits computed under clause (a); (c) the sum payable by, or the amount of refund due to, the assessee
shall be determined after adjustment of the tax and interest, if any, coinputed under clause (b) by any advance tax paid, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest;
(6) an intimation shall be prepared or generated and sent to the assessee specifying the sum determined to be payable by, or the amount
' of refund due to, the assessee under clause (c); and (e) the amount of refund due to the assessee in pursuance of the
determination under clause (c) shall be granted to the assessee:
Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the return is made. Explanation.-For the purposes of this sub-section,-
(a) "an incorrect claim apparent from any information in the return" shall mean a claim, on the basis of an entry, in the return,-
(i) of an item, which is inconsistent with another entry of the same or some other item in such return;
(ir) in respect ofwhich the information required to be firnished to substantiate such entry has not been so furnished under this Act; or
(iii) in respect of a deduction or value of fringe benefits, where such deduction or value exceeds specified statutory limit which may have been expressed as monetary amount or percentage or
'
-ratio or fraction;
(b) the acknbw~ed~ment of the return shall be deemed to be the intimation in a case where no sum is payable by, or refindable to, the assessee under clause (c), and where no adjustment has been made under clause (a): (IA) For the purposes of processing of returns under sub-section (I), the
Board may make a scheme for centralised processing of returns with a view to expeditiously determining the tax payable by, or the refund due to, the assessee as required under that sub-section.
(IB) Save as otherwise expressly provided, for the purpose of giving effect to the scheme made under sub-section (IA), the Central Government may, by notification in the Official Gazette, direct that any of the provisions of this Act
- relating to processing of returns shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in that notification; so, however, that no direction shall be issued after the 3 1st day of March, 2009.
(IC) Every notification issued under sub-section (IB), alongwith the scheme made under sub-section (IA), shall, as soon as may be after the notification is issued, be laid before each House of Parliament.';
0~20081 Finance 6 7
(B) in sub-section (2), in the proviso, for the words "twelve months from t h e end of the month", the words "six months from the end of the financial year" shall be substituted.
29. After section 11 5WKAof the Income-tax Act, the following section shall be inserted, Insertion of namely:- new section
I ISWKB
"1 15 WKB. (1) Where an employer has paid any fringe benefit tax with respect to Deemed allotment or transfer of specified security or sweat equity shares, referred to in clause PaYnlent of
tax by (d) of sub-section (1) of section 115WB, and has recovered such tax subsequently enlployee
from an employee, it shall be deemed that the fringe benefit tax so recovered is the tax paid by such employee in relation to the value of the fringe benefit provided t o him only to the extent to which the amount thereof relates to the value of the fringe benefit provided to such employee, as determined under clause (ba) of sub-section ( I ) of section 1 15WC.
(2) Notwithstanding anything contained in any other provisions of this Act, where the fringe benefit tax recovered from the employee is deemed to be the t ax paid by such employee under sub-section ( I ) , such en~ployee shall, under this Act, not be entitled to claim-
(i) any refund out of such payment of tax; or
(ii) any credit of such payment of tax against tax liability on other income or against any other tax liability.".
30. In section 139 of the Income-tax Act,- Amendment of section
(a) in sub-section ( I ) , in Explanation 2 , in clause (a), for the figures, letters and 139, words "3 1st day of October", the figures, letters and words "30th day of September" shall be substituted;
(b) in sub-section (9), in the Explanation, in clause (c), in sub-clause (i), the words, figures and letters "before the 1st day ofApril, 2008" shall be omitted.
31..1n section 142 of the Income-tax Act, in sub-section (2C), in the proviso, for the Amendment
words "on an application", the words "suo rnotu, or on an application" shall be substituted. 142
32. In section 143 of the Income-tax Act,- Amendment of section 143
(a) for sub-section ( I ) , the following sub-sections shall be substituted, namely:-
' ( I ) Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:-
, (a) the total income or loss shall be computed after making the following adjustments, namely:-
( i ) any arithmetical error in the return; or
(ii) an incorrect claim, if such incorrect claim is apparent from any information in the return;
(b) the tax and interest, if any, shall be computed on the basis o f the total income computed under clause (a);
(c) the sum payable by, or the amount of refund due to, the assessee shall be determined after adjustment of the tax and interest, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest;
(4 an intimation shall be prepared or generated and sent to the <&
assessee specifying the sum determined to be payable by, or the amount of refund due to, the assessee under clause (c); and
6 8 Finance [ACT 1 8
(e) the amount of refund due to the assessee in pursuance of the determination under clause (c) shall be granted to the assessee:
Provided that an intimation shall also be sent to the assessee in a case where the loss declared in the return by the assessee is adjusted but no tax or interest is payable by, or no refund is due to, him:
Provided further that no intimation under this sub-section shall be sent after the expiry of one year from the end ofthe financial year in which the return is made.
Explanation.-For the purposes of this sub-section,-
Amendmen1 of section 147.
Amendment of section 15 1,.
(a) "an incorrect claim apparent from any information in the return" shall mean a claim, on the basis of an entry, in the return,-
(i) of an item, which is inconsistent with another entry of the same or some othef item in such return;
(ii) in respect ofwhich the information required to be furnished under this Act to substantiate such entry has not been so furnished; or
(iii) in respect of a deduction, where such deduction exceeds specified statutory limit which may have been expressed as monetary amount or percentage or ratio or fraction;
(b) the acknowledgment of the return shall be deemed to be the intimation in a case where no sum is payable by, or refundable to, the assessee under clause (c), and where no adjustment has been made under clause (a).
(IA) For the purposes of processing of returns under sub-section (I), the Board may make a scheme for centralised processing of returns with a view to expeditiously determining the tax payable by, or the refund due to, the assessee as required under the said sub-section.
(IB) Save as otherwise expressly provided, for the purpose of giving effect to the scheme made under sub-section (IA), the Central Government may, by notification in the Official Gazette, direct that any ofthe provisions of this Act
' relating to processing of returns shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in that notification; so, however, that no direction shall be issued after the 3ls t day of March, 2009.
( 1 0 Every notification issued under sub-section (IB), along with the scheme made under sub-section (IA), shall, as soon as may be after the notification is issued, be laid before each House of Parliament.';
(b) in sub-section (2), in clause (ii), for the proviso, the foilowing proviso shall be substituted, namely:-
"Provided that no notice under clause (ii) shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.".
33. In section 147 ofthe Income-taxAct, after the proviso, the followi~lg proviso shall be inserted, namely:-- '
"Provided further that the Assessing Officer may assess or reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.".
- . 4 34. In section 151 of the Income-tax Act, after sub-section (2), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the
OF 20081 Finance 69
1st day ofOctober, 1998, namely:-
"Explanation.-For the removal of doubts, it is hereby declared that the Joint Commissioner, the Commissioner or the Chief Commissioner, as the case may be, being satisfied on the reasons recorded by the Assessing Officer about fitness of a case for the issue of notice under section 148, need not issue such notice himself.". 35. In section 153 of the Income-tax Act, after sub-section (3),- Amendment
of sect~on (a) the following sub-section shall be inserted and shall be deemed to have been 153
inserted with effect from the 1st day of June, 2003, namely:-
"(4) Notwithstanding anything contained in the foregoing provisions of this section, sub-section (2) of section 153A and sub-section ( I ) of section 153B, the order of assessment or reassessment, relating to any assessinent year, which stands revived under sub-section,(2) of section 153A, shall be made within one year from the end of the month of such revival or within the period specified in this section or sub-section ( I ) of section 153B, whichever is later."; (b) in Explanation 1,-
(i) in the proviso, for the brackets, figures, word and letter "(2) and (2A)11, the brackets, figures, letter and word "(2), (ZA) and (4)" shall be substituted and shall be deeined to have been substituted with effect from the 1st day of June, 2003;
(ii) after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect flom the 1 st day of June, 2007, namely:-
"Provided further that where a proceeding before the Settlement Coinmission abates under section 245IL4, the period of limitation available under this section to the Assessing Officer for making an order of assessment, reassessment or re-computation, as the case may be, shall, after the exclusion of the period under sub-section (4) of section 245HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year: and for the purposes of determining the period of limitation under sections 149, 153B, 154,155,158BE and 23 1 and for the purposes of payment of interest under section 243 or section 244 or, as the case may be, section 244A, this proviso shall also apply accordingly.".
36. Section 153A ofthe Income-tax Act shall be renumbered as sub-section ( I ) thereof Atnendrnent and ,- of section
/
153A. (a) in sub-section (I) as so renumbered, in the second proviso, for the words
"referred to in this section", the words "referred to in this sub-section" shall be substituted and shall be deemed to have been substituted with effect from the 1st day
'of June, 2003;
(6) after sub-section (I) as so renumbered and before the Explanation, the following shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2003, namely:-
( "(2) If any proceeding initiated or any order of assessment or reassessment made under sub-section ( I ) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-sectior. ( I ) or section 153, the, assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (I), shall stand revived with effect from the date of receipt ofthe order of such annulment by the Commissioner:
Provided\ that such revival shall cease to have effect, if such order of annulment is set aside.".
37. In section 153B of the Income-tax Act, in sub-section(I), with effect from the 1st Amendment
day of June, 2003,- of sectlon '
153B ( i ) in clause (a), for the word, figures and letter "section 153A7', the words,
brackets, figures and letter "sub-section ( I ) of section 153A" shall be substituted and shall be deeined to have been substituted;
Finance
(ii) in the Explanation,-
( A ) after clause (vi) and before the words "shall be excluded", the following clause shall be inserted and shall be deemed to have been inserted, namely:-
"(vii) the period commencing from the date of annulment o f a proceeding or order of assessment or reassessment referred to in sub- section (2) of section 153A till the date of the receipt of the order setting aside the order of such annulment, by the Comn~issioner,";
(B) in the proviso, for the words, brackets and letters "clause (a) or clause (b) of this section", the words, brackets and letters "clause (a) or clause ( b ) of this sub-section" shall be substituted and shall be deemed to have been substituted.
Amendment of 38. In section 153C of the Income-tax Act, in sub-section (I), in the proviso, for the section 153C word, figures and letter "section I 53AV, the words, brackets, figures and letter "sub-section
(1) of section 153A" shall be substituted and shall be deemed to have been substituted with effect from the 1 st day of June, 2003.
A~nend~nent ol' 39. In section 153D of the Income-tax Act, for the word, figures and letter "section 153D 153A", thk words, brackets, figures and letter "sub-section (1) of section 153A" shall be
substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2007.
Alnendlnellt of 40. In section 156 of the Income-tax Act, the following proviso shall be inserted, sec t~on 156 namely:-
"Provided that where any sum is determined to be payable by the assessee under sub-sectign (I) of section 143, the intimation under that sub-section shall be deemed to be a notice of demand for the purposes of this section.".
Amendnlelit of $41. In section 191 of the Income-tax Act, for the Explanalion, the following 19' Explqnafion shall be substituted and shall be deemed to have been substituted with effect
from the 1st day of June, 2003, namely:- ,
' "Explanation.-For the removal of doubts, it is hereby declared that if any person, including the principal officer of a company,-
(a) who is required to deduct any sum in accordance with the provisions of this Act; or
(b) referred to in sub-section ( ] A ) of section 192, being an employer,
Amendment of secllon 193.
does not deduct, or after so deducting fails to pay, or does not pay, the whole or any part ofthe tax, as required by or under this Act, and where the assessee has also failed to pay such tax directly, then, such person shall, without prejudice to any other consequelqces which he may incur, be deemed to be an assessee in default within the meaning of sub-section (1) of section 20 1, in respect of such tax.".
\ 42. In sdction 193 of the Income-tax Act, in the proviso, after clause (viii) and before
the ~ x ~ i a n a t i o n , the following clause shall be inserted with effect from the 1st day of June, 2008, namely:-
"(ix) any interest payable on any security issued by a company, where such security is in dematerialised form and is listed on a recognised stock exchange in India in accordance with the Securities Contracts (Regulation)Act, 1956 and the rules made 42 of 1956. thereunder.".
Amendment of 43. In section 194C of the Income-tax Act, in sub-section (I), in clause (k), after the section words "Hindu undivided family", the words "or an association of persons or a body of
individuals. whether incorporated or not, other than those falling under any of the preceding clauses" shall be inserted with effect from the 1st day of June, 2008.
44. In section 195 of the Income-tax Act, after sub-section (5), the following sub- Ame~ldment of section shall be inserted; namely:- sect~on 195
"(6) The person referred to in sub-section ( I ) shall furnish the inforination relating to payment of any slim in such form and manner as may be prescribed by the Board.".
45. For section 199 of the Income-tax Act, the following section shall be substituted, namely:-
"199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment o f tax on behalf of the person from whose income the deduction was made, or of the owner of the security, or of the depositor or of the owner of property or of the unit-holder, or of the shareholder, as the case may be.
Substitution of new section for section 199.
Credit for tax deducted.
(2) Any sum referred to in sub-section (IA) ofsection 192 and paid to the Central Government shall be treated as the tax paid on behalf ofthe person in respect o f whose income such payment of tax has been made.
(3) The Board may, for the purposes of giving credit in respect of tax deducted or tax paid in terms ofthe provisio~ls ofthis Chapter, make such rules as may be necessary, including the rules for the purposes of giving credit to a person other than those referred to in sub-section (I) and sub-section (2) and also the assessinent year for which such credit may be given.".
46. .In section 201 ofthe Income-taxAct, for sub-section (I), the following sub-section An~endment
shall be substituted and shall'be deemed to have been substituted with effect from the 1st day of June, 2002, namely:-
"(I) Where any person, including the principal officer of a company,-
(a) who is required to deduct any sum in accordance with the provisions of this Act; or
(b) referred to in sub-section (IA) of section 192, being an employer,
does not deduct, or does not pay, or after so deducting fails to pay, the whole or any part of the tax, as required by or under this Act, then, such person, shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default in respect of such tax:
Provided that no penalty shall be charged under section 22 1 from such person, unless the Assessing Officer is satisfied that such person, without good and sufficient reasons, has failed to deduct and pay such tax.".
47. In section 203 of the Income-tax Act, in sub-section (3), for the figures, letters and Amendment words "1 st day ofApril, 2008", the figures, letters and words "1st day ofApril, 2010" shall be of Secllon
substituted. 203
48. In section 206C of the Income-taxAct,- Amendment of sect~on
(a) for sub-section (4) , the following sub-section shall be substituted, namely:- 2 0 6 c
"(4) Any amount collected in accordance with the provisions of this section and paid to the credit of the Central Government shall be deemed to be a payment of tax on behalf of the person from whom the amount has been collected and credit shall be given to such perspn for the amount so collected in a particular assessment year in accordance with tlle rules as may be prescribed by the Board from time to time."; j , I , , ,
(b) in sub-section (5), in the first proviso, for the figures, letters and words "1st day ofApril, 2008", the figures, letters ahd wofds "1st day ofApril, 2010" shall be substituted. .
72 Finance [ACT 18
Amendment 49. In section 251 'of the Income-tax Act, in sub-section ( I ) , after clause (a ) , the of following clause shall be inserted, namely:- 25 1
"(aa) in an appeal against the order of assessment in respect of which the proceeding before the Settle~nent Commission abates under section 245HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlenlent Commission, in the course of the'proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment;".
Amendment 50. In section 254 of the Income-tax Act, in sub-section (2A), for the third proviso, the section following proviso shall be substituted with effect from the 1st day ofOctober, 2008, namely:-
254. "Provided also that if such appeal is not so disposed of within the period allowed
under the first proviso or the period or periods extended or allowed under the second proviso. which shall not, in any case, exceed three hundred and sixty-five days, the order of stay shall stand vacated after the expiry of such period or periods, even if.the delay in disposing of the appeal is not attributable to the assessee.".
Insertion of 51. After section 268 of the Income-tax Act, the following section shall be inserted new sectloll and shall be deemed to have been inserted with effect from the 1st day of April, 1999, 268A
namely:- L
F111ng of "268A. (1) The Board may, from time to time, issue orders, instructions or appeal or directions to other income-tax authorities, fixing such monetary limits as it may deem appl~cat~on for refereace fit, for the purpose of regulating filing of appeal or application for reference by any by ~ncome-tax , income-tax authority under the provisions of this Chapter. autlior~ty
(2) Where, in pursuance of the orders, instructions or directions issued under , sub-section ( I ) , an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authorityfrom filing an appeal or application for reference on the same issue in the case of-
, (a ) the same assessee for any other assessment year; or
(b) any other assessee for the same or any other assessment year.
(3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub-section ( I ) , it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case.
(I) The Appellate Tribunal or Court, hearing such appeal or reference', shall have regard to the orders, instructions or directions issued under sub-section ( I ) and the circumstances under which such appeal or application for reference was.filed or not filed in respect of any case. Y
(5) Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section ( I ) and the provisions of sub-sections (2) , (3) and (4) shall apply accordingly.".
Amend rnent of section 271.
52. In section 271 of the Income-tax Act, after sub-section ( IA) , the following sub- section shall be inserted and shall be deemed to have been inserted with effect from the 1st day ofApril, 1989, namely:-
" ( I B ) Where any amount is added or disallowed in computing the total income or loss of an assessee in any order of assessment or reassessment and the said order contains a direction for initiation of penalty proceedings under clause (c) of sub- section ( I ) , such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under the said clause (c).".
OF 20081 Finance 73
53. After section 273A of the Income-tax Act, the following section shall be inserted, Insertion ofnew namely:- sect~on 273AA
"273AA. (1)Aperson may make an application to the Commissioner for granting power ,f immunity from penalty, if- Comnl~ssioner
to grant (a) he has made an application for settlement under section 245C and the from
proceedings for settlement have abated under section 245HA; and penalty
(b) the penalty proceedings have been initiated under this Act. (2 ) The application to the Commissioner under sub-section ( I ) shall not b e made
after the imposition of penalty after abatement. (3 ) The Commissioner may, subject to such conditions as he may think fit to
impose, grant to the person immunity from the imposition of any penalty under this Act, if he is satisfied that the person has, after the abatement, co-operated with the income-tax authority in the proceedings bef0r.e him and has made a full and true disclosure of his income and the manner in which such income has been derived.
(4) The immunity granted tog person under sub-section (3 ) shall stand withdrawn, if such person fails to comply with any condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.
(5) The immunity granted to a person under sub-section (3 ) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any particulars material to the assessment from the income-tax authority or had given false evidence, and thereupon such person shall become liable to the imposition of any penalty under this Act to which such person would have been liable, had not such immunity been granted.". 54. After section 278AAofthe Income-tax Act, the f~llowing section shall be inserted, Insett~onofnew
namely:- section 278-
"278AB. (I) A person may make an application to the Commissioner for granting Power of immunity from prosecution, if he has made an application for settlement under section CommlSsloner
245C and the proceedings for settlement have abated under section 245HA. to grant tmn~unity
( 2 ) The application to the ~ommis'sioner under sub-section ( I ) shall not be made from after institution of the prosecution proceedings after abatement. prosecution.
( 3 ) The Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immunity from prosecution for any offence under this Act, if he is satisfied that the person has, after the abatement, co-operated with the income- tax authority in the prbceedings before him and has made a full and true disclosure of his income and the mafiner in which such income has been derived:
Provided that where the application for settlement under section 245C had been made before the 1 st day of June, 2007, the Commissioner may grant immunity from
45 of 1860. prosecution for any offence under this Act or under the Indian Penal Code or under any other Central Act for the time being in force.
(4) The immunity granted to a person under sub-section (3) shall stand withdrawn, '
if such person fails to comply with any condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.
(5) The immunity granted to a person under sub-section ( 3 ) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any particulars material to the assessment from the income-tax authority or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the proceedings.". 55. After section 282 of the Income-tax Act, the following section shall be inserted Insertlonornew
with effect from the 1 st day of June, 2008, namely:- sectton 282A
"282A. ( 1 ) Where this ~ c t requires a notice or other document to be issued by Authent~cat ion any income-tax authority, such notice or other document shall be signed in manuscript of notices and
by that authority. other documents
74 Finance [ACT 18
(2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon.
Insertion of new section 292RB.
.Notice deemed to be valid in certain circutnstances.
(3) For the purposes of this section, a designated income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (Z).".
56. After section 292B of the Income-tax Act, the following section shall be inserted, namely:-
"292BB. Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was--
(a) not served upon him; or
(b) not served upon him in time; or
(c) served upon him in an improper manner:.
Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.".
Amendment 57. Section 292C ofthe Income-tax Act shall be renumbered as sub-section ( I ) thereof ofsection and- 292C
(a) in sub-section ( I ) as so renumbered, after the words and figures "search under section 132", the words, figures and letter "or survey under section 133A" shall be inserted, and shall be deemed to have been inserted with effect from the 1 st day of June, 2002;
(b ) after sub-section ( I ) as so renumbered, the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1975, namely:-
"(2) Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of section 132A, then, the provisions of sub-section ( I ) shall apply as if such books of account, other documents or assets which had been taken into custody from the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section ( I ) of section 132A, had been found in the possession or control of that person in the course of a search under section 132.".
Amendment of 58. In section 295 ofthe Income-tax Act, in sub-section (Z), after clause (n, the following secti0n295, clause shall be inserted, namely:-
"fi) the form and manner in which the information relating to payment of any sum may be furnished under sub-section (6) of section 195;".
Amendment 59. In the Fourth Schedule to the Income-tax Act, in Part A, in rule 3, in sub-rule ( I ) , in the first proviso, for the figures, letters and words "3 1st day of March, 2008", the figures,
Schedule. letters and words "3lst day of March, 2009" shall be substituted.
Wealth-tax
' Amendment of section 17.
--
60. In section 17 of the Wealth-tax Act,-
(a ) in sub-sectjon ( I ) , after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that the Assess& Ofificer may assess or reassess s~ lch net wealth, other than the net wealth which is the subject matter of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.";
Finance
(b) in sub-section (IB), after clause (b), the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of October, 1998, namely:-
"Exp1analion.-For the removal of doubts, it is hereby declared that the Joint Commissioner, the Commissioner or the Chief Commissioner, as the case may be, being satisfied on the reasons recorded by the Assessing Officer about fitness of a case for the issue of notice, need not issue such notice himself.".
61. In section 17Aof the Wealth-tax Act, after sub-section (4), in Explanation I , after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 2007, namely:-
"Provided further that where a proceeding before the Settlement Commission abates under section 22H.4, the period of limitation referred to in this section available to the Assessing Officer for making an order of assessment or reassessment, as the case may be, shall, after the exclusion of the period under sub-section (4) of section 22HA, be not less than one year; and where such period of limitation is less than one year, it shall be deemed to have been extended to one year.".
62. In section 18 of the Wealth-tax Act, after sub-section (I), the following sub- section shall be inserted and shall be deemed to have been inserted with effect from the I st day ofApril, 1989, namely:-
"(IA) Where any amount is added or disallowed in computing the net wealth of an assessee in any order of assessment or reassessment and the said order contains a direction for initiation of penalty proceedings under clause (c) of sub-section (I) , such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under the said clause (c).".
63. After section 18B of the Wealth-tax Act, the following section shall be inserted, namely:-
"1 8BA. (I) Aperson may make an application to the Commissioner for granting immunity from penalty, if-
(a) he has made an application for settlement under section 22C and the proceedings for settlement have abated under section 22HA; and
(b) the penalty proceedings have been initiated under t h i s ~ c t .
(2) The application to the Commissioner under sub-section (I) shall not be made after the imposition of penalty after abatement.
(3) The Commissioner may, subject to such conditions as he may think fit to impose, grant to the person immunity from the imposition of any penalty under this Act, if he is satisfied that the person has, after the abatement, co-operated with the wealth-tax authority in the proceedings before him and has made a full and true disclosure of his net wealth and the manner in which such net wealth has been derived.
(4) The immunity granted to a person under sub-section (3) shall stand withdrawn, if such person fails to comply with any condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.
(5) The immunity granted to a person under sub-section (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any particulars, material to the assessment, from thewealth-tax authority or had given false evidence, and thereupon such person shall become liable to the imposition of any penalty under this Act to which such person would have been liable, had not such immunity been granted.".
64. In section 23A of the Wealth-tax Act, after sub-section (9), the following sub- section shall be inserted, namely:-
"(9A) In disposing of an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 22HA, he may, after taking into consideration all the material and other information produced
Amendment of section. 17A.
Amendment of section 18.
hertion ofnew section 18BA.
Power of Commissioner ,
to grallt immunity from pcnalty.
Amendment of section 23A.
76 Finance [ACT 18
by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceedings before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment.".
Insert~on of new. 65. After section 35G of the Wealth-tax Act, the following section shall be inserted, sectlon 35GA
Power of "35GA. ( I ) Aperson may make an application to the Commissioner for granting Comm~ssloner immunity from prosecution, if he has made an application for settlement under section to grant 22C and the proceedings for settlement have abated under section 22HA. immunity from prosecut~on (2) The application to the Commissioner under sub-section ( I ) shall not be
made after institution of the prosecution proceedings after abatement. (3) The Commissioner may, subject to such conditions as he may think fit to
impose, grant to the person ihnunity from prosecution for any offence under this Act, if he is satisfied that the person has, after the abatement, co-operated with the wealth-tax authority in the proceedings before him and has made a full and true disclosure of his net wealth and the manner in which such net wealth has been derived:
Provided that where the application for settlement under section 22C had been made before the 1st day of June, 2007, the Commissioner may grant immunity from prosecution for any offence under this Act or under the Indian Penal Code or under 45 of 1860. any other Central Act for the time being in force.
(4) The immunity granted to a person under sub-section (3 ) shall stand withdrawn, if such person fails to comply with any condition subject to which the immuni6 was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.
(5) The immunity granted to a person under sub-section (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of any proceedings, after abatement, concealed any particulars, material to the assessment, from the wealth-tax authority or had given false- evidence, and thereupon such person inay be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the proceedings.".
Insert~on of 66. After section 41 of the Wealth-tax Act, the following section shall be inserted, new section 42 namely:-
Notice deemed "42. Where an assessee has appeared in any proceeding or co-operated in any to be valid III inquiry relating to an assessment or reassessment, it shall be deemed that any notice certaln circumstances. under any provision of this Act, which is required to be served upon him, has been
duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was-
(a) not served upon him; or (b) not served upon him in time; or (c) served upon him in an improper manner:
Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.".
Amendment or 67. Section 42D of the Wealth-taxAct shall be renumbered as sub-section ( I ) thereof 42D and after sub-section ( I ) as so renumbered, the following sub-section shall be inserted'
and shall be deemed to have been inserted with effect from the 1st day October, 1975, namely:-
"(2) Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of section 37B, then, the provisions of sub-section ( I ) shall apply as if such books of account, other documents or assets which had been taken into custody from the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section ( I ) of section 37B, had been found in the possession or control of that person in the course of a search under section 37A.".
Finance
CHAPTERN
INDIRECT TAXES
Customs 52 of 1962 68. In section 28B of the Customs Act, 1962 (hereinafter referred to as the Customs Amendment
Act),- of section 28B
(i) after sub-section (I), the following sub-section shall be inserted, namely:- "(IA) Every person who has collected any amount in excess of the duty
assessed or determined or paid on any goods or has collected any amount as representing duty of customs on any goods which are wholly exempt or are chargeable to nil rate ofdqty from any person in any manner, shall forthwith pay the amount so collected to the credit of the central Government.";
(iz) in sub-section (2), for the word, brackets and figure "sub-section (I)", the words, brackets, figures and letter "sub-section (I) or sub-section (IA), as the case may be," shall be substituted;
(iii) in sub-section (4- (a) for the words, brackets and figures "sub-section (I) or sub-section
(3)". the words, brackets, figures and letter "sub-section (I) or sub-section (IA) or sub-section (3), as the case may be," shall be substituted;
(b) for the word, brackets and figure "sub-section (I)", the words, brackets, figures and letter "sub-section ( I ) and sub-section (IA)" shall be substituted.
69. In section 1*08 of the Customs Act, in sub-section (I), the words "duly empowered Amendment by the Central Government in this behalf," shall be omitted and shall be deemed to have been of Sect1011
omitted with effect from the 13th day of July, 2006. 108
70. In section 117 of the Customs Act, for the words "ten thousand rupees", the Amendment
words "one lakh rupees" shall be substituted. of section 117.
71. In section 129A of the Customs Act, in sub-section (2), the following proviso A~nendlnent
and Explanation shall be inserted at the end, namely:- of section 129A
'Provided that where the Committee of Co~nmissioners of Customs differs in its opinion regarding the appeal against the order ofthe Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Coinmissioner (Appeals) is not legal or proper, direct
t the proper officer to appeal to the Appellate Tribunal against such order.
Explanation.-For the purposes of this sub-section, "jurisdictional Commissioner" ineans the Chief Commissioner of Customs having jurisdiction over the adjudicating authority in the matter.'.
72. In section 129D of the Customs Act,- Amendment of sectlon (i) in sub-section (I), the following proviso shall be inserted at the end, namely:- 129D
"Provided that where the Committee of Chief Commissioners of Customs differs in its opinion as to the legality or propriety of the decision or order of the Commissioner of Customs, it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order passed by the Commissioner of Customs, if is of the opinion that the decision or order passed by the Commissioner of Customs is not legal or proper, may, by order, direct such Cominissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order.";
(ii) for sub-section (3), the following sub-section shall be substituted, namely:-
"(3) Every order under sub-section (I) or sub-section ( 2 ) , as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority.".
78 Finance [ACT 1 8
Insertion of new section 129EE.
Interest on delayed refund of amount depos~ted under the proviso to section 129E
Amendment of section 141
Amendment of sectlon 158
~ lor i f ica t~on ~ss~led under sub-section (I) of sect~on 25 of the Customs Act, 1962.
Amendment of Act 51 of 1975.
73. After section 129E of the Custolns Act, the following section shall be inserted, namely:-
"129EE. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 129E, is required to be refunded.consequent upon the order of the appellate authority and such amount is not refunded within three months from the date of coin~nunication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 27A after the expiry of three months from the date of communication of the order of the appellate authority, till the date of refind of such amount.".
74. Section 141 of the Customs Act shall be numbered as sub-section ( I ) thereof and. after sub-section ( I ) as so numbered, the following sub-section shall be inserted, namely:-
" (2 ) '~he imported or export goods may be received, stored, delivered, despatched or otherwise handled in a customs area in such manner as may be prescribed and the
' responsibilities of persons engaged in the aforesaid activities shall be such as may be prescribed:".
75. In section 158 ofthe Customs Act, in sub-section (2), for clause (ii), the following clause shall be substituted, namely:-
"(ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with wl~ich'it was his duty to comply, shall be liable to a penalty which may extend to fifty thousand rupees.".
76. In the notification of the Government of India in the Ministry ofFinance (Department ofRevenue) number G.S.R. 277(E), dated the 1st April, 2003 which was issued in exercise of the I;owers conferred by sublsCction (I) of section 25 of the Customs Act. 1962, the oondition No. 7. as inserted vide notification of the Government of India in thc Ministry of Finance (Departmefit ofRevenue) number G,S.R. 673(E), dated the 17th November, 2005 which provides "that the in~porter shall be entitled to avail of the drawback or CENVAT credit of additional duty leviableunder section 3 of the said Customs Tariff Act against the amount debited in the said certificate", shall be deemed to have, and always to have for all purposes validly, come into force on and from the 4th day of June, 2005 at all material times.
Explanation.-For the removal of doubts, it is hereby declared that no act or olnission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.
Customs tariff
77. In the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act),-
( i ) in section 9A, for sub-section (2A), the following sub-section shall be substituted, namely:-
'(2A) Notwithstanding anything contained in sub-section ( I ) and sub- section (2), a notification issued under sub-section (I) or any anti-dumping duty imposed under sub-section (2), shall not apply to articles imported by a hundred per cent. export-oriented undertaking unless,---
( i ) specifically made applicable in such notifications or such impositions, as the case may be; or
( i i ) the article imported is either cleared as such into the domestic tariff area or used in the manufacture of any goods that are cleared into the domestic tariff area, and in such cases anti-dumping duty shall be levied on that portion of the article so cleared or so used as was leviable when it was imported into India.
0~2008] . Finance 79
E.xplanation.-For the purposes of this sub-section, the expression "hundred per cent. export-oriented undertaking" shall have the meaning assigned to it in Explaitation 2 to sub-section (I) of section 3 of the Central Excise Act,
1 of 1944 1944.';
' (ii) the First Schedule shall be amended in the manner specified in the Second Schedule;
(iii) the Second Schedule shall be amended in the manner specified in the Third Schedule.
Excise 1 of 1944. 78. In section 2 of the Central Excise Act, 1944 (hereinafter referred to as the Central Amendment
Excise Act), after clause (d), the following Explanation shall be inserted, namely:- of sect1on.2
'Exp1rrrzation.- For the purposes of this ciause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable.'.
79. After section 3 of the Central Excise Act, the following section shall be inserted, namely:-
'3A. (I) Notwithstanding anything contained in section 3, where the Central Government, having regard to the n?ture ofthe process of manufacture or production of excjsable goods of any specified description, the extent of evasion of duty in regard to such goods or such other factors as may be relevant, is of the opinion that it is necessary to safeguard the interest of revenue, specify, by notification in the Official Gazette, such goods as notified goods and there sliall be levied and collected duty of excise on such goods in accordance with the provisions of this section.
(2) Where a notification is issued under sub-section (I), the Central Government may, by rules,--
(a) provide the manner for determination of the annual capacity of production of the factory, in which such goods are produced, by an officer not below the rank of Assistant Co~ninissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or
Insertion of new section 3A.
Power of Central Goverilnlent to charge excise duty on the basis of capacity of production 111
respect of not~fied goods.
(b) ( i ) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and
(il) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank ofAssistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory:
Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production:
Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or . modification.
(3) The duty of excise on notified goods shall be levied, at such rate, on the unit of production or, as the case may be. on such factor relevant to the production, as the Central Government may, by notification in the Official Gazette, specify, and collected in such manner as may be prescribed:
Provided that where a factory producing notified goods did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period if the manufacturer of such goods fulfils such conditions as may be prescribed.
(4) The provisions of this section shall not apply to goods produced or manufactured, by a hundred per cent. export-oriented undertaking and brought to any other place in India.
8 0 Finance [ACT 18
Explaizntioiz 1.-For the removal of doubts, it is hereby clarified that for the pu;poses of section 3 ofthe Customs TariffAct, 1975, the duty of excise leviable on the 5 1 of 1975 notified goods shall be deemed to be the duty of excise leviable on such goods under the First Schedule and the Second Schedule to the Central Excise TariffAct, 1985, 5 of 1986
read with any notification for the time being in force.
Explanalion 2.-For the purposes of this section, the expression "hundred per cent. export-oriented undertaking" shall have the meaning assigned to it in section 3.'.
Amendment 80. In section 11 B of the Central Excise Act,-- of sectloll 1 1 ~ . ( i ) in sub-section (I) , -
(a) for the words "duty of excise", wherever they occur, the words "duty of excise and interest, if any, paid on such duty" shall be substituted;
(6) for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted;
(ii) in sub-section (4, except in dlauses (a ) and (c ) of the first proviso,-
(a ) for the words "duty of excise", wherever they occur, the words "duty of excise and interest, if any, paid on such duty" shall be substituted;
(b) for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted.
Amendmeot 81. In section 11D ofthe Central ExciseAct,- of section '
1 1 ~ (i) after sub-section ( l ) , the following sub-section shall be inserted, namely:-
"(1A) Every person, who has collected any ainount in excess of the duty assessed or determined and paid on any excisable goods or has'collected any ainount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the ainount so collected to the credit ofthe Central Government.";
(ii) in sub-section (2), for the word, brackets and figure "sub-section ( I ) " , the ' words, brackets, figures and letter "sub-section (1) or sub-section ( ] A ) , as the case
may be," shall be substituted;
(iii) in sub-section (4),-
(a) for the words, brackets and figures "sub-section (1) or sub-section (3)", the words, brackets, figures and letter "sub-section ( I ) or sub-section ( I A ) or sub-section (3) , as the case may be," shall be substituted;
(6) for the word, brackets and figure "sub-section (l)", the words, brackets, figures and letter "sub-section (1) and sub-section (1A)" shall be substituted.
Amendment 82. In section 1 IDD ofthe Central Excise Act, in sub-section ( l ) , for the words "buyer Of of such goods, the person", the words "buyer of such goods or fionl any person or where a 11DD.
person has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty, the person" shall be substituted.
Amendment 83. In section 35B ofthe Central ~ x c i s e ~ c t , in sub-section (2) , the following proviso of sect'0n ,: and Explanation shall be inserted at the end, namely:- 35B . .
'Provided that where the Committee of Commissioners of Central Excise differs in its opinion regarding the appeal against the order ofthe Co~ninissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Coinmissioner of Central Excise who shall, after considering the facts of the order, if is of the opin\ion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order.
0~20081 Finance 8 1
Exp1aizatiotz.-For the purposes of this sub-section, "jxisdictional Chief s om missioner" means the Chief Commissioner of Central Excise having jurisdiction over the adjudicating authority in the matter.'.
84. In section 35E of the Central Excise Act,- Amendment , of sectton
(i) in sub-section (I), the following proviso shall be inserted at the end, namely:- 35E
"Provided that where the Com~nittee of Chief Commissioners of Central Excise differs in its opinion as to the legality or propriety of the decision or order of the Commissioner of Central Excise, it shall state the point o r points on which it differs and make a reference to the Board which, after considering the facts of the decision or order, if is of the opinion that the decision or order passed by the Commissioner of Central Excise is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for "the determination of such points arising out of the decision or order, as may be specified in its order.";
(ii) for sub-section (3), the following'sub-section shall be substituted, namely:-
"(3) Every order under sub-section (I) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority.".
85. After section 35F ofthe Central Excise Act, the following section shall be inserted, Insertion of
namely:- new sectlon 35PF
"35FF. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellate Tribunal (hereinafter referred to as the appellate authority), under the first proviso to section 35F, is required to be refunded consequent upon the order of the appellate authority and such amount is not refunded within three ~nonths from the date of com~nunication of such order to the adjudicating authority, ~ ~ n l e s s the operation of the order of the appellate authority is stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rite specified in section 1lBB after the expiry of three months fromP'the date of commutlication of the order of the appellate authority, till the date of refund of such amount.".
Interest on delayed refund of amount deposited under the proviso to sectloll 35F
86. ( I ) In the Central Excise Rules, 1944, made by the Central Government in exercise Amendment
of the powers conferred by section 37 of the Central Excise Act, rule 12, as substituted by Exclse Rules, rule 2 of the Central Excise (Eleventh Amendment) Rules, 1994 published in the Official 1944
Gazette vide notification of the Government of India in the Ministry of Finance (Department of Revenue), number G.S.R. 699(E), dated the 22nd September, 1994 shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in column (2) of the Fourth Schedule on and from the corresponding date specified in column . (3) of that Schedule against the rule specified in column (1) of that Schedule.
* (2) Notwithstanding anything contained in any.judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been iaken or done, at any time during the period commencing on and from the 8th day of July, 1999 and ending with the 30th day of June, 2001 under the rule as amended by sub- section.(]), shall be deemed to be and always to have been, for all the purposes, as validly
, and effectively taken or done as if the amendment made by sub-section ( I ) had been in - force at all material times.
(3) Notwithstanding the supersession of the Central Excise Rules, 1944 referred to in sub-section (I), for the purposes of that sub-section, the Centra1,Government shall have. and shall be deemed to have the power to make rules with retrospective effect as if the Central Government had the power to make rules under section 37 of the Central Excise Act, retrospectively, at all material times.
82 Finance [ACT 1 8 . , Explanation.- For the removal of doubts, it is hereby declared that no act or omission
on the part of any person shall be punishable as an offence, which would not have been so punishable if this section had not come into force.
Amendment 87. (1) In the Central Excise (No. 2) Rules, 2001, made by the Central Government in of Central exercise of the powers conferred by section 37 of the Central Excise Act, rule 18 thereof as Excise (No published in the Official Gazeae vide notification of the Government of India in the Ministry 2) Rules, 2001 of Finance (Department of Revenue), number G.S.R. 444(E), dated the 2 1 st June, 200 1 shall
stand amended and shall be deemed to have been amended retrospectively in the manner as specified in column (2) of the Fifth Schedule on and from the corresponding date specified in column (3) of that Schedule against the rule specified in column (1) of that Schedule.
(2) Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action take; or anything done or purported to have been taken or done, at any time during the period commehcing on and from the 1 st day of July, 2001 and ending with the 28th day of February, 2002 under the rule as amended by sub-section (I), shall be deemed to be and always to have been, for all the purposes, as validly and effectively taken or done as if the amendment made by sub-section ( i ) had been in force at all material times.
(3) Notwithstanding the's~~ersession of the Central Excise (No. 2) Rules. 2001 {eferred to in sub-section (i) , for the purposes of that sub-section, the Central Government shall have and shall be deemed to have the power to make rules with retrospective effect as if the Central Government had the power to make rules under section 37 of the Central Excise Act, retrospectively, at all material times.
Amendment of Central Excise Rules, 2002.
Exp1arzation.-For the removal of doubts, it is hereby declared that no act or o~nission on the part of any person shall be punishable as an offence, which would not have been so punishable if this section had not come into force.
88. (1) In the Central Excise Rules, 2002, made by the Central Government in exercise of the powers conferred by section 37 ofthe Central Excise Act, rule 18 thereof as published in the Official Gazette vide notification ofthe Government of India in the Ministry of Finance (Departmelit ofRevenue), number G.S.R. 143(E), dated the 1 st March, 2002 shall stand amended and shall be deemed to have been amended retrospectively in the manner as specified in column (2) of the Sixth Schedule on and from the corresponding date specified in column (3) of that Schedule against the rule specitied in column (1) of that Schedule.
(2)' Notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done, at any time during the period com~nencing on and from the I st day of March, 2002 and ending with the 7th day of December, 2006 under the rule as amended by sub-section (i) , shall be deemed to be and always to have been, for all the purposes, as validly and effectively take11 or done as if the amendment made by sub-section ( I ) had
. been in force at all material times.
(3) For the purposes of sub-section (I), the Central Government shall haye and shall be deemed to have the power to make rules with retrospective effect as if the Central Government had the power to make rules under section 37 of the Central Excise Act, retrospectively, at all material times.
Explanation.-For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence, which would not have been so punishable if this section had not come into force.
Excise tariff
Amendment 89. The First Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred of Act 5 of to as the Central Excise Tariff Act) shall be amended in the manner specified in the Seventh, 1986 Schedule.
OF 20081 Finance 8 3
90. In the Finance Act, 1994,- A i n e n d ~ n e ~ ~ t of Act 32 of
( A ) in section 65, with effect from such date as the Central Government may, by I 994 notification in the Official Gazette, appoint,-
(I) after clause (74 , the following clause shall be inserted, namely:-
'(7b) "associated enterprise" has the meaning assigned to it in 43 of 1961 section 9 2 ~ of thk Income-tax Act, 196 1 ;';
(2) in clause,(l2),-
(a) in.sub-clause (a), for item (iv), the following item shall be substituted, namely:-
"(iv) securities and foreign exchange (forex) broking, and purchase or sale of foreign currency, including money changing;";
(b) for sub-clause (b), the following sub-clause shall be substituted,
"(b) foreign eichange braking and purchase or sale of foreign currency, including money changing provided by a foreign exchange broker or an authorised dealer in foreign exchange or an authorised money changer, other than those covered under sub-clause (a);";
(c) after sub-clause (b) as so amended, the following Explanation shall be inserted at the end, namely:-
'Ex;d~?nation.-- For the purposes of this clause, it is hereby declared that "purchase or sale of foreign currency, including money changing" includes purchase or sale of foreign currency, whether or not the consideration for such purchase or sale, as the case may be, is specified separately;';
(3) in clause (1 9),- -
(a) in sub-clause (ii), the following Explalzation shall be inserted at the end, namely:-
'Explanation.- For the removal of doubts, it is hereby declared that for the purposes ofthis sub-clause, "service in relation to promotion or marketing of sbvice provided by the client" includes any service provided in relation to promotion or marketing of games of chance, organised, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo;';
(b) the words "any information technology service and" shall be omitted;
(c) in the Explanation, clause (b) shall be omitted;
(4) for clause (23), the following clause shall be substituted, namely:-
'(23) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes,- .
(a) cargo handling services provided for freight in special containers or for non-containerised freight, services provided by* a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to fi'eight; and
Finance
(b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, a
but does not include, handling of export cargo or passenger baggage or mere transportation of goods;';
(5) in clause (31), for the words "to a client", the words "to any person" shall be substituted; ,
(6) after clause (53), the fo~owingclause shall be inserted, namely:- *
'(53a) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a com'puter or an automatic data processing machine or any other device or equipment;';
(7 ) for clause (57a), the following clause shall be substituted, namely:-
' ( 5 7 ~ ) "internet telecommunication service" includes,-
( i ) internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet
. Service Provider.
(ii) internet access services, including provision of a direct connection to the internet and space for the customer's web page,
( i i i ) provision of telecon~munication services, including fax, telephony, audio conferencing and video conferencing, over the internet;';
(8 ) in clause (64), for the Explanation, the following Explanation shall be substituted, namely:-
'E,vylaiw~ron.- For the reinoval of doubts, it is hereby declared that for the purposes of this clause,-
\ (a) "goods" includes computer software;
(b) "properties" includes information technology software;';
(9) in clause (68), for the words "to a client", the words "to any other ' person" shall be substituted;
(10) in clause (75), for the words "to a customer", the words "to any person" shall be substituted;
(11) aftpr clause ( 8 6 ~ ) ~ the following clause shall be inserted, namely:-
' ( 8 6 4 "processing and 'clearinghouse" means any person including the clearing corporation authorised or assigned by a ' recognised stock exchange, recog'nised association or a registered association to perform the duties and functions of a clearinghouse in relation to,-
( i ) the periodical settlement of contracts for, or relating to, the sale or purchase of securities, goods or forward contracts and differences thereunder;
(ii) the delivery of, and payment for, securities, goods or forward contracts;
0~20081 Finance
(iii) any other matter incidental to, or connected with, securities, goods and forward contracts;';
(12) in clause (90a), the Explanation occurring at the end shall be nuinbered as Explanation I thercof, and after the Explanation I as so numbered, the following Explanation shall be inserted, namely:-
'Explanation 2.- For the removal of doubts. it is hereby declared that for the purposes of this clause "renting of immovable property" includes allowing or permitting the use of space i11 an immovable property, irrespective of the transfer of possession Qr control of the said immovable property;';
(13) in clause (Y2), for the words "to a client", the words "to any person" shall be substituted;
(14) in clause (1 05),-
(a> ill sub:clauses (4, (h), O'), ( 4 , ( P I , (91, (r) , (4, (0, (4, (v), (w), (x), O.'), (z), (za), (zc), (zi), (q), (zu), (zzt) and (zzw), for the words "to a client", occurring at the beginning, the words "to any person" shall be substituted;
(b) in sub-clauses V), (0, (zb), (zh), (zm), (201, (zq), (4 (zz), (zzd), (zzg), (zzp), ( zn ) and (zzx), for the words "to a customer", occurring at the beginning, the words "to any person" shall be substituted;
(c) for sub-clause (g), the following sub-clause shall be substituted, namely:-
"(g) to any person, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering including the discipline of computer hardware engineering.
Explanation.- For the purposes of this sub-clause, it is hereby declared that services provided by a consulting engineer in relation to advice, consultancy or technical assistance in the disciplines of both computer hardware engineering and computer software engineering shall also be classifiable under this sub-clause;";
(d) in sub-clause (m), for the words "a client" and "the client", % wherever they occur, the words "any person" and "such person"
shall respectively be substituted;
(e) for sub-clause (zzk), the following sub-clause shall be substituted, namely:-
"(zzk) ro any person, by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorised mtliley changer, other than a banking company or a financial r.!?stitution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm);";
( f ) in sub-slause ( z ~ z z ~ ) , for the words "internet telephony", the words "intcrmet telecoii~~nunication service" shall be substituted;
86 Finance [ACT 18
(g ) afier sub-clause (zzzzd), the following sub-clauses shall be inserted, namely:-
"(zzzze) to any person, by any other person in relation to information technology s o h a r e for use in .the course, or furtherance, of business or commerce, including,--
( i ) development of information technology s o h a r e ,
(ii) study, analysis, design and programming of information technology software,
(i i i) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software,
(iv) providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specifications for a database design, guidance and assistance during the start-up phase of a new system, specifications to secure a database, advice on proprietary information technology sokvare,
( v ) acquiring the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products,
(v i ) acquiring the right to use information technology software supplied electronically;
(zzzzj) to a policy holder, by an insurer carrying on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (LTLIP) scheme.
Explanation.- For the purposes of this sub-clause,-
( i ) management of segregated fund of unit linked insurance business by the insurer shall be deemed to be the service provided by the insurer to the policy holder in relation to management of investment under unit linked insurance business;
(ii) the gross amount charged by the insurer from the policy holder for the said services provided or to be provided shall be equivalent to the difference between,-
(a) premium paid by the policy holder for the Unit Linked Insurance Plan policy; and
(b) the sum of premium paid for or attributable to risk cover, whether for life, health or other specified purposes, and the amount segregated for actual investment.
Finance 87
Total premium paid for the Unit Linked Insurance Plan policy = Rs. 100
R ~ s k premium = Rs. 10
Amount actually invested = Rs. 85
Gross amount charged for the service provided = Rs. 5 [loo-(10+85)];
(iii) in addition to the amount referred to in clause (ii), the gross amount charged shall include any amount charged subsequently, whether or not periodically, by the insurer from the policy holder in relation to management of investmcnt under unit linked insurance business;
(zzzzg) to any person, by a recognised stock exchange in relation to assisting, regulating or controlling the business ofbuying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities;
(zzzzh) to any person, by a recognised association or a registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods
, or forward contracts and includes services provided in relation to trading, processing, clearing and settlement of transactions in goodsor forward contracts;
(zzzzi) to any person, by a processing and clearinghouse in relation to processing, clearing and settlement 'of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forward contracts;
(zzzzj) to any person, by any other person in relation to supply oftangible goods including machinery, equipment and appliances for use, without transferring right of possessio~l and effective control of such machinery, equipment and appliances;";
(15) in clause (106), after the words "goods or material or", the words "information technology software or" shall be inserted;
(16) in clause (1 08), for the words "process or material", a t both the places where they occur, the words "process or material or information technology software" shall be substituted;
(17) in clause (109a), in sub-clause (c), for the words "internet telephony", the words "internet telecommunication service" shall be substituted;
(18) for clause (115), the following clause shall be substituted, namely:-
6
'(115) "tour operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation; sightseeing or other similar services) by any mode of transport, and includes
a ally person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by
Scheme for submission of returns through Serv~ce Tax Preparers.
88 Finance [AC.~ 18
a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 or the rules made thereunder. 59 of 1988
Explanation.-- For the purposes of this clause, t h e expression "tour" does not include a journey organised or arranged for use by an educational body, other than a commercial training or coaching centre, imparting skill or knowledge or lessons on any subject or field;';
(I?) in section 66, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, for the word, brackets and letters "and (zzzzd)", the brackets, letters and word "(zzzzd), (zzzze), (zzzzj), ( z ) , (zzzzh), (zzzzi) and (zzzzj)" shall be substituted;
(C) in section 67, in the Explanation, in clause (c), for the words "book adjustment.", the following words shall be substituted, namely:-
'book adjustment, and any amount credited or debited, as the case may be, to -
any account, whether called "Suspense account" or by any other name, in the books of account of a person liable to pay service tax, where the transaction of taxable service is with any associated .enterprise.';
(D) after section 70, the following sections shall be inserted, namely:-
'71. (1) Without prejudice to the provisions of section 70, the Board may, by notification in the Official Gazette, frame a Scheme for the purposes of enabling any person or class of persons to prepare and furnish a return under section 70, and authorise a Service Tax Return Preparer to act as such under the Scheme.
(2) A Service Tax Return Preparer shall assist the person or class of persons to prepare and hrnish the return in such manner as may be specified in the Scheme framed under this section.
(3) For the purposes of this section,- . (a) "Service Tax Return Preparer" means any individual, who has
been authorised to act as a Service Tax Return Preparer under the Scheme framed under this section;
(b) "person or class of persons" means such as may be specified in the Scheme, who is required to hrnish a return required to be filed under section 70.
(4) The Scheme framed by the Board under this section may provide for , thefollowing,namely:-
(a) the manner in which and the period for which the Service Tax Return Preparer shall be authorised under sub-section (I);
(b) the educational and other qualifications to be possessed, and the training and other conditions required to be hlfilled, by a person to act as a Service Tax Return Preparer;
(c) the code of conduct for the Service Tax Return Preparer;
(d) the duties and obligations of the Service Tax Return Preparer;
(e) the circumstances under which the authorisation given to a Service Tax Return Preparer may be withdrawn;
(f) any other matter which is required to be, or may be, specified by the Scheine for the purposes of this section.
Finance 89
72. If any person, liable to pay service tax,- Best ~udgnlent assessnlent.
(a) fails to furnish the return under section 70;
(6) having made a return, fails to assess the tax in accordance with the provisions of this Chapter or rules made thereunder,
the Central Excise Officer, may require the person to produce such accounts, documents or other evidence as he may deem necessary and after taking into account all the relevant material which is available or which he has gathered, shall by an order in writing, after giving the person an opportunity o f being heard, make the assessment of the value of taxable service to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment.';
( E ) for section 77, the following section shall be substituted, namely:-
"77. (1) Any person,- Penalty for contraventlo~1
(a ) who is liable to pay service tax, or required to take registration, of rules and fails to take registration in accordance with the provisions of section 69 or p'ovlslons of
rules made under this Chapter shall be liable to pay a penalty which may ~ ~ t $ l ~ ~ ~ i ~ )
extend to five thousand rupees or two hundred rupees for every day speclf,ed during which such failure continues, whichever is higher, starting with the e ~ s e w ~ ~ e r e .
first day after the due date, till the date of actual compliance;
(b) who fails to keep, maintain or retain books of account and other documents as required in accordance with the provisions of this Chapter or the rules made thereunder, shall be liable to a penalty which may extend to five thousand rupees;
( c ) who fails to-
(i) furnish information called by an officer in accordance with the provisions of this chapter or rules made thereunder: or
(ii) produce documents called for by a Central Excise Officer - in accordance with the provisions of this Chapter or rules made
thereunder; or
(iii) appear before the Central Excise Oficer, when issued with a summon for appearance to give evidence or to produce a document in an inquiry,
shall be liable to a penalty which may extend to five thousand rupees or two hundred rupees for every day during which such failure continues, whichever is higher, starting with the first day after the due date, till the date of actual compliance;
(4 who is required to pay tax electronically, through internet banking. fails to pay the tax electronically, shall be liable to a penalty which may extend to five thousand rupees;
( e ) who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of account, shall be liable to a penalty which may extend to five thousand rupees.
(2) Any person, who contravenes any of the provisions of this Chapter or any rules made thereunder for which no penalty is separately provided in this Chapter, shall be liable to a penalty which may extend to five thousand rupees.";
Finance
(fl in section 78, after the fourth proviso, the following proviso shall be inserted, namely:-
"Provided also that if the penalty is payable under this section, the provisions of section 76 shall not apply.";
(G) in section 83, after the figures and letter "35F", the figures and letters "35FF," shall be inserted;
(H) in section 86,-
( i ) in sub-section (2), the following proviso shall be inserted at the end, nan1ely:-
"Provided that where the Committee of Chief Commissioners of Central Excise differs in its opinion against the order ofthe Commissioner of Central Excise, it shall state the point or points on which it differs and make a reference to the Board which shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise is not legal or proper, direct the Commissioner of Central Excise to appeal to the Appellate Tribunal against the order.";
. (ii) in sub-section (2A), the following proviso and Explanation shall be inserted at the end, namely:-
'Provided that where the Committee of Commissioners differs in its opinion against the order ofthe Commissioner of Central Excise (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Chief Commissioner who shall, aRer considering the facts of the order, if is of the opinion that the order passed by the Commissioner of Central Excise (Appeals) is not legal or proper, direct any Central Excise Oficer to appeal to the Appellate Tribunal against the order.
Explanation.- For the purposes ofthis sub-section, "jurisdictional Chief Commissioner" means the Chief Commissioner having jurisdiction over the concerned adjudicating authority in the matter.';
(l) in section 94, in sub-section (4), for the words "Chapter and every notification", the words and figures "Chapter, Scheme fiamed under section 71 and every notification" shall be substituted;
(J) in section 95, aRer sub-section (ID), the following sub-section shall be inserted, namely:-
"(IE) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2008, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions ofthis Chapter, remove the difficulty:
Provided that no such order shall be ntade after the expiry of a period of one year from the date on which the Finance Bill, 2008 receives the assent of the President.".
CHAPTERVI
SERVICE TAX DISPUTE RESOLUTION SCHEME, 2008
Short title and 91. (1) This Scheme may be called the Service Tax Dispute Resolution Scheme, 2008. co~nmencement
(2) It shall come into force on the 1st day of July, 2008.
Definitions. 92. In this Scheme, unless the context otherwise requires,-
(a) "Chapter" means Chapter V of the Finance Act, 1994;
(b) "designated authority" means an officer not below the rank of Assistant Commissioner of Central Excise: as notified by the Commissioner of Central Excise for the purposes of this Scheme;
OF 20081 Finance 9 1
(c) "person" means any person against whom any tax arrear is pending;
(6) "prescribed" lneans prescribed by rules made under this Scheme;
(e) "tax arrear" lneans service tax, cess, interest or penalty due or payable or leviable under the Chapter but" not paid as on the 1 st day of March, 2008, in respect of which,-
( i ) an order has been passed under the Chapter; or
-- (ii) a demand notice or a show cause notice has been issued on or before the 1st day of March, 2008 under the Chapter;
(f) all other words and expressions used herein and not defined but defined in the Chapter or the rules made thereunder, shall have the meanings respectively assigned to them in the Chapter or the rules made thereunder.
93. This Scheme shall not be applicable to a decision, an order of determination, a demand notice or, as the case may be, show cause notice,-
(4 relating to a tax arrear which includes service tax, and such service tax amount is in excess of twenty-five thousand rupees; or
( i i ) where such order or notice has been made or issued under section 73A of the 32 of 1994. Finance Act, 1994.
94. Subject to the provisions of this Scheme, where any person makes, on or after :he 1st day of July, 2008, but on or before the 30th day of September, 2008, a declaration to the des~gnated authority in accordance with the provisions of section 95 in respect oftax arrear, then notwithstanding anything contained in the Chapter, the amount payable under this Scheme by the declarant shall be determined at the rates specified hereunder, namely:-
(a) where the tax arrear has arisen due to determination, assessment or, as the case may be, order of an adjudicating authority,-
( i ) such tax arrear includes the amount of service tax not exceeding twenty- five thousand rupees, at the rate of fifty per cent. of service tax amount;
(ii) such tax arrear consists of only interest payable, or penalty levied or both, under the Chapter, at the rate of twenty-five per cent. of such tax arrear.
Provided that, if the amount of penalty levied exceeds the service tax amount to which it relates, service tax amount shall be considered to be the amount of penalty;
(b) where the tax arrear has arisen due to show cause notice or demand notice, as the case may be,-
( i ) such tax arrear includes the amount of service tax not exceeding twenty- five thousand rupees, at the rate of fifty per cent. of service tax amount; -
(ii) such tax arrear consists of only interest payable, or penalty leviable or both, under the Chapter, at the rate of twenty-five per cent. of the maximum penalty leviable and interest payable:
Provided that if the amount of penalty leviable exceeds the service tax amount to which it relates, service tax amount shall be considered to be the amount of penalty.
/
95. A declaration under section 94 shall be made to the designated authority and shall be in such form and shall be verified in such manner as may be prescribed.
.96. (1) Within fifteen days from the date of receipt of the declaration under section 94, the designated authority shall, by order, determine the amount payable by the declarant in accordance with the provisions of this Scheme:
Applicability of Scheme.
Settle~nent of tax payment.
Particulars to be furnished in declaration.
Time and ~ ~ ~ a n n e r of payment of tax arrear.
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~ p p e l l a t k authority not to proceed In certain cases.
No refund of amount paid under the Scheme.
Removal of doubts.
Power to remove difficulties
Power to make rules.
Provided that where any material particular furnished in the declaration is found to be false by the designated authority at any stage, it shall be deemed never to have been made and all the pending proceedings under the Chapter shall be deemed to have been revived.
(2 ) The declarant shall pay, the sum determined by the designated authority within thirty days of the order by the designated authority under sub-section (1) and intimate the fact of such payment to the designated authority along with proof thereof and the designated authority shall thereupon issue a certificate to the declarant in such form as may be prescribed.
(3) Every order passed under sub-section ( I ) , determining the sum payable under this Scheme, shall be conclusive as to the matters stated therein and no matter covered by such order shall be reopened in any other proceeding under the Chapter.
(4) Where the declarant has filed an appeal, reference or a reply to the show cause notice against any order or notice giving rise to the tax arrear before any authority, tribunal or court, then. notwithstanding anything contained in any other provision of the Chapter, such appeal, reference, or reply shall be deemed to have been withdrawn:
Provided that where the declarant has filed a writ petition, appeal or reference before any High Court or the Supreme Court against any order in respect of the tax arrear, the declarant'shall file an application before such High Court or the Supreme Court for withdrawing such writ petition, appeal or reference and after withdrawal of such writ petition, appeal or reference with the leave of the Court, furnish proof of such withdrawal along with the intimation referred to in sub-section (2).
97. No appellate authority shall proceed to decide any issue relating to the tax arrear specified in the declaration and in respect of which an order has been made under section 96 by the designated authority.
98. Any amount paid in pursuance of a declaration made under section 94 shall not be refundable under any circumstances.
99. For the removal of doubts, it is hereby declared that, save as otherwise expressly provided in sub-section (3) ofsection 9'6, nothing contained in this Scheme shall be construed as conferring any benefit, concession or immunity on the declarant in any proceedings other than those in relation to which the declaration has been made.
100. (1) If any difficulty arises in giving effect to the provisions ofthis Scheme, the Central Government may, by order, not inconsistent with the provisions of this Scheme, remove the difficu Ity:
Provided that no such order shall be made after the expiryof a period oftwo years from the date on which the provisions of this Scheme come into force.
(2 ) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.
101. (1 ) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Scheme.
(2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any ofthe following matters, namely:-
(a) the form in which a declaration may be made under section 95 and the manner in which such declaration may be verified;
(b) the form of certificate which may be issued under sub-section (2 ) of section 96;
(c) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.
0~20081 Finance 93
(3) The Central Government shall cause every rule made under this Scheme t o be laid, as soon as may be aftet' it is made, before each House of Parliament, while itois in session for a total period of th~ny days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
102. (1) This Chapter extends to the whole of India. Exrent, comtnenccment
(2) It shall come into for& on such date as the Central Government may, by notification and in the Official Gazette, appoint. a p p l ~ c a t ~ o n
^ (3) It shall apply to taxable co~nmodities transactions entered into on or after the commencement of this Chapter.
103. In this Chapter, unless the context otherwise requires,- Dcfir~it~orls.
(1) "Appellate Tribunal" means the APpellate Tribunal constituted under section 252 of the Income-tax Act, 1961 ;
(2) "Assessing Officer" means the Income-tax Officer or Assistant Commissioner of Income-tax or Deputy Commissioner of Income-tax or Joint Commissioner of Income- tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise or perform all or any ofthe powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter;
(3) 'icommodities transaction tax" means tax leviable on the taxable commodities transactions under the provisions of this Chapter;
(4) "prescribed" means prescribed by rules made under this Chapter;
(5) "taxable commodities transaction" means a transaction of purchase or sale of option in goods, or option in commodity derivative, or any other commodity derivative, traded in recognised associations;
(6) words and expressions used but not defined in this Chapter and defined in the Forward Contracts (~&ulations) ~ c t , 1952, the Income-tax Act, 1961, or the rules made thereunder, shall have the meanings respectively assigned to them in those Acts.
104. On and from the date of commencement of this Chapter, there shall be charged a Charge of
commodities transaction tax in respect ofevery taxable commodities tr,ansaction specified in cOmmOdltles t ral lsact~ol~
column (2) of the Table below, at the rates specified in the corresponding entry in column (3) tax of the said Table, on the value of such transaction and such tax shall be payable by the seller or the purchaser, as the case may be, specified in the corresponding entry in column (4) of the said Table:
T a b l e
S1. No. Taxable cornn~odities Rate Payable by transaction -
(1) (2) (3) (4)
1. Sale of an option in goods or an option in commodity derivative 0.0 17 per cent. Seller
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(1) (2) (3) (4) -
2. Sale of an option in goods or an option in cominodity derivative, where option is exercised 0.125 per cent. Purchaser
3. Sale of any other commodity derivative 0.017 per cent. Seller.
Value of 105. The value of a taxable commodities transaction specified under column (2) ofthe taxable Table in section 104 shall, with reference to such transactions- c o l n m o d ~ t ~ e s tralisactlon (a) against serial number 1, be the option premium;
(6) against serial number 2, be the settlement price of the option in goods or option in cominodity derivative, as the case may be;
(c) against serial nuinber 3, be the price at which the commodity derivative is sold.
Collection and recovery of commod~ties transaction t ax
106. (1) Every recognised association (hereinafter in this Chapter referred to as assessee) shall collect the commodities transaction tax from the seller or the purchaser, as the case may be, who enters into a taxable commodities transaction in that recognised association, at the rates specified in section 104.
(2) The comlnodities transaction tax collected during any calendar month in accordance with the provisions of sub-section ( I ) shall be paid by every assessee to the credit of the Central Government by the seventh day ofthe month immediately following the said calendar month.
(3) Any assessee who fails to collect the tax in accordance with the provisions of sub- section ( I ) shall, notwithstanding such failure, be liable to pay the tax to the credit of the Central Government in accordance with the provisions of sub-section (2).
Furnlsh~ng of 107. (1) Every assessee shall, within the prescribed time-limit after the end of each return financial year, prepare and delivejor cause to be delivered to the Assessing Officer or to any
other authority or agency authorised by the Board in this behalf, a return in such form, verified in such manner and setting forth such particulars as may be prescribed, in respect of all taxable cominodities transactions entered into during such financial year in that recognised association.
(2) Where any assessee fails to furnish the return under sub-section ( I ) within the prescribed time-limit, the Assessing Officer may issue a notice to such assessee and serve it upon him, requiring him to furnish the return in the prescribed form and verified in the prescribed manner setting forth such particulars within such time as may be prescribed.
(3) An assessee who has not furnished the return within the time-limit prescribed under sub-section ( I ) or sub-section (2), or having furnished a return under sub-section ( I ) or sub-section'(2) notices any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
Assessmeut 108. (1) For the purposes of making an assessment under this Chapter, the Assessing Officer may serve on any assessee, who has furnished a return under section 107 or upon whom a notice has been served under sub-section (2) of that section, whether a return has been furnished or not, a notice requiring him to produce or cause to be produced on a date to be specified therein such accounts or documents or other evidence as the Assessing Ofiicer may require for the purposes of this Chapter and may, from time to time, serve further notices requiring the production of such further accounts or documents or other evidence as he may require.
(2) The Assessing Officer, after considering such accounts, documents or other evidence, if any, as he has bbtained under sub:section ( I ) and after taking into account any other relevant material which he has gathered, shall, by an order in writing, assess the value oftaxable
com~nodities transactions during the relevant financial year and determine the coinmodities transaction tax payable or the rehnd due on the basis of such assessment:
Provided that no assessment shall be made under this sub-section after :he expiry of two years from the end of the relevant financial year.
(3) Every assessee, in case any amount is rehndable to it on assessment under sub- section (2), shall, within such time as may be prescribed, refund such amount to the seller or the purchaser, as the case may be, from whom such amount was collected.
109. (I) With a view to rectifying any mistake apparent from the record, the Assessing Rectlfical~on
Officer may amend any order passed by him under the provisions of this Chapter within one rnlstake.
year from the end of the financial year in which the order sought to be amended was passed.
(2) Where any matter has b'een considered and decided in any proceeding by way of appeal relating to an order referred to in sub-section ( I ) , the Assessing OfEicer passing such order may, notwithstanding anything contained in any other law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.
(3) Subject to the other provisions of this section, the Assessing Officer may make an amendment under sub-section (I), either suo motu or on any mistake brought to his notice by the Bssessee.
(4) An amendment, which has the effect of enhancing an assessment 01. reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this section unless the Assessing Off~cer has given notice to the assessee of his intention so to do and has allowed the assessee a reasonable opportunity of being heard.
( 5 ) An order of amendment under this section shall be made by the Assessing Officer in writing.
(6) Subject to the other provisions of this Chapter, where any such amendment has the . effect of reducing the assessment, the Assessing Officer shall make the rehnd, which may be due to such assessee.
(7) Where any such amendment has the effect of enhancing the assessdent or reducing the refund already made, the Assessing Officer shall make an order specifying the sum payable by the assessee and the provisions of this Chapter shall apply accordingly.
110. Every assessee, who fails to credit the commodities transaction tax or any part Interest 011
thereof as required under section 106 to the account of the Central Government within the ;f;E:t of
period specified in that section, shall pay simple interest at the rate of one per cent. of such co,,od,t,es tax for every month or part of a month by which such crediting of the tax or any part thereof transact~on is delayed. tax
111. Any assessee who- Penalty for fallure to
(a) fails to collect the whole or any part of the commodities transaction tax as collect or pay required under section 106; or colntnod~t~es
transact 1011
( O ) having collected the commodities transaction tax, fails to pay such tax to the tax.
credit of the Central Government in accordance with the provisions of sub-section (2) of that section,
shall be liable to pay,-
( i ) in the case referred to in clause (a), in addition to paying the tax in accordance with the provisions of sub-section (3) of that section, or interest, if any, in accordance with the proyisions of section 110, by wa'y of penalty, a sum equal to the amount of commodities transaction tax that he failed to collect; and
(ii) in the case referred to in clause (b), in addition to payingthe tax in accordance
Finance [ACT 18
with the provisions of sub-section (2) of that section and interest in accordance with the provisions of section 110, by way of penalty, a sum of one thousand rupees for every day during which the failure continues; so, however, that the penalty under this clause shall not exceed the amount of commodities transaction tax that it failed to pay.
Penalty for 112. Where an assessee fails to furnish the return within the time-limits prescribed failure to under sub-section (I) or sub-section (2) of section 107, it shall be liable to pay, by way o f furnish return penalty, a sum of one hundred rupees for each day during which the failure continues.
Penalty for 113. If the Assessing Officer in the course of any proceedings under this Chapter is failure satisfied that the assessee has failed to comply with a notice under sub-section ( I ) of section con~ply w ~ t h notlce 108, he may direct that such assessee shall pay, by way of penalty, in addition to any
conlmodities transaction tax< and interest, if any, payable by him, a sum of ten thousand rupees for each day during which the'failure continues.
Penalty not 114. (1) Notwithstanding anything contained in section 111 or section 112 or section to be imposed 113, no penalty shall be imposable for any failure referred to in the said sections, if the in certain cases assessee proves to the satisfaction of the Assessing Officer that there was reasonable cause
for the said failure.
. (2) No order imposing a penalty under this Chapter shall be nlade unless the assessee has been given a reasonable opportunity of being heard.
Applicat~on , 115. The provisions ofsections 120,13 1,133A, 156,178,220 to 227,229,232,260A, 261, of certain 262,265 to 269,278B, 282 and 288 to 293 ofthe ~ n c o m e - k ~ c t , 196 1, shall apply, so far as may 43 of 196 1 provisions of be, in relation to commodities transaction tax. Income-tax
, Act.
Appeal to 116. (1) An assessee aggrieved by any assessment order made by the Assessing Comlnissioner Officer under section 108 or any order under section 109, or denying his liability to be of Income-tax assessed under this Chapter, or by an order imposing penalty under this Chapter, may appeal (Appeals) to the Commissioner of Income-tax (Appeals) within thirty days from the date of receipt of
the order of the Assessing Officer.
(2) An appeal under sub-section ( I ) shall be in such form and shall be verified in such manner as may be prescribed and shall be accompanied by a fee of one thousand rupees.
(3) Where an appeal has been filed under sub-section (I), the provisions of sections 249 to 25 1 ofthe Income-tax Act, 1961, shall, as far as may be, apply to such appeal. 43 of 1961
Appeal to 117. (1) An assessee aggrieved by an order made by a Commissioner of Income-tax Appellate (Appeals) under section 116 may appeal to the Appellate Tribunal against such order. Tribunal
(2) The Commissioner of Income-tax may, if he objects to any order passed by the Conlmissioner of ~ncome-tax (Appeals) under section 116, direct the Assessing Officer to appeal to the Appellate Tribunal against such order.
(3) An appeal under sub-section (1) or sub-section (2) shall be filed within sixty days from the date on which the order sought to be appealed against is received by the assessee or by the Commissioner of Income-tax, as the case may be.
(4) An appeal under sub-section ( I ) or sub-section (2) shall be in such form and verified in such manner as may be prescribed and, in the case of an appeal filed under sub- section (I), shall be accompanied by a fee of one thousand rupees.
(5) Where an appeal has,been filed before the Appellate Tribunal under sub-section ( I ) qr sub-section (2), the provisions of sections 253 to 255 ofthe Income-taxAct, 1961, shall, 43 of 1961 as far as may be, apply to such appeal.
,
0~2008] Finance 97
118. ( I ) If a person makes a false statement in any verification under this Chapter or Punrsl~nient any rtile made thereunder, or delivers an account or statement, which is false, and which he fa'se
statement either knows or believes to be false, or does not believe to be true, he shall be punishable with imprisonment for a term which may extend to three years and with fine.
2 of 1974. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence punishable under sub-section (1) shall be deemed to be non-cognizable within the meaning of that Code.
119. No prosecution shall be instituted against any person for any offence under lnstltution of section 11 8 except with the previous sanction of the Chief Cornmissioner of Income-tax. prosecution
120. (1) The Central Government may, by notification in the Official Gazette, make Po\ver to
rules for carrying out the provisions of this Chapter. make rules
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
(a) the time-limits within which and the form and the manner in which the return shall be delivered or caused to be delivered or furnished under section 107; and
(b) the for111 in which an appeal may be filed and the manner in which it may be verified under sections 1 16 and 1 17.
(3) Every rule made under this Chapter shall be laid, as soon as may be after it is made, before each House ofparliament, while it is in session, for a total period ofthirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shali be without prejudice to the validity of anything previously done under that rule.
121. (1) If any difficulty arises in giving effect to the provisions of this Chapter, the Power to
Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty: diffrcultles
Provided that no such order shall be made after the expiry of a period oftwo years from the date on which the provisions of this Chapter come into force.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
CHAPTER Vm
122. The Seventh Schedule to the Finance Act, 200 1 shall be amended in the manner Amendnlent
specified in the Eighth Schedule. of Seventh Schedule to Act 14 of 200 1
123. In the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002, in section Amendment
13, in sub-section (I), for the words "for aperiod offive years computed froin the appointed day", of sect1011 1 3 of Act 58 of the words, figures and letters "for the period beginning on the appointed day and ending on the 2002
3 1st day of March, 2009" shall be substituted and shall be deemed to have been substituted with effect from the 1 st day ofFebruary, 2008.
9 8 Finance [ACT 1 8
Amendment 124. In the Finance (No. 2) Act, 2004. with effect from the 1 st day, of June, 2008,- of Act 23 of 2004 (i) in section 98, in the Table, for serial number 4 and the entries relating thereto,
the following serial number and the entries shall respectively be substituted, namely:-
Arnei~d~lienr of Act 18 of 2005.
SI.No. Taxable securities Rate Payable by transaction
(1) (2) (3) (4)
"4. (a) Sale of an option 0.017 per cent. Seller in securities
(b) Sale of an option in securities, 0.125 per cent. Purchaser where option is exercised
(c) Sale of a futures in securities 0.017 per cent. Seller";
(ii) in section 99, for clause (a), the following clause shall be substituted, , namely:-
"(a) in the case of a taxable securities transaction relating to an option in securities, shall be-
(z] the option premium, in respect oftransaction at item (a) of serial number 4 ofthe Table in section 98;
(ii) the settlement price, in respect-of transaction at item (b) of serial number 4 of the Table in section 98;".
125. In the Finance Act, 2005,-
(i) in section 95, after sub-section (2) , the following sub-section shall be inserted with effect from the 1st day of April, 2009, namely:-
"(3) Notwithstanding anything contained in sub-section (I), no banking cash transaction tax shall be charged in respect of any taxable banking transaction entered into on or after the 1st day of April, 2009.";
(ii) the Seventh Schedule shall be amended in the manner specified in the Ninth Schedule.
Finance 99
THE FIRST SCHEDULE (See section 2)
PART I
INCOME-TAX
Paragraph A
(I) In the case of every individual other than the individual referred to in items (II) and (112) of this Paragraph or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which any other Paragraph of this Part applies,-
Rates of income-tax
(1) where the total income does not exceed Nil; Rs. 1,10,000
(2) where the total inco~ne exceeds Rs.1,10,000 but 10 per cent. of the amount by which the total income does not exceed Rs. 1,50,000 exceeds Rs. 1,10,000;
(3) where the total income exceeds Rs. 1,50,000 but Rs. 4,000 plus 20 Per cent. of the amount by which the total does not exceed Rs. 2,50,000 income exceeds Rs. 1,50,000;
(4) where the total income exceeds Rs. 2,50,000 Rs. 24,000plus 30 per cent. ofthe amount by which the total income exceeds Rs. 2,50,000.
(11) In the case of every individual, being a woman resident in India, and below the age of sixty-five years at any time during the previous year,-- . .
Rates of income-tax
(1) where the total income does not exceed Nil; Rs. 1,45,000
(2) where the total income exceeds Rs. 1,45,000 but 10 per cent. oftheamount by which the total incbme exceeds does not exceed Rs. 1,50,000 Rs. 1,45,000;
(3) where the total income exceeds Rs. 1,50,000 but Rs. 500 plus 20 per cent. of the amount by which the total does not exceed Rs. 2,50,000 ' income exceeds Rs. 1,50,000;
(4) where the total income exceeds Rs. 2,50,000 Rs. 20,500 plus 30 per cent. of the amount by which the total income exceeds Rs. 2,50,000.
(111) In the case of every individual, being a resident in India, who is ofthe age of sixty-five years or more at any time' during the previous year,-
Rates of income-tax
(1) where the total income does not exceed Rs. 1,95,000 Nil;
(2) where the total income exceeds Rs. 1,95,000 but 20 per cent. ofthe alnount by which the total income exceeds does not exceed Rs. 2,50,000 Rs. 1,95,000;
(3) where the total income exceeds Rs. 2,50,000 Rs. 1 1,000plus 30 per cent. of the amount by which the total income exceeds Rs. 2,50,000.
Surcharge on income-tax
The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or in section 11 1A or section 112, shall,-
(i) in the case of every individual or Hindu undivided family or association of persons or body of individuals having a total income exceeding ten lakh rupees, be reduced by the amount of rebate of income-tax calculated under
Chapter VIII-A, and the income-tax as so reduced, be increased by a surcharge for purposes of the Union calculated at the rate of ten per cent. of such income-tax;
( i f ) in the case of every person, other than those mentioned in item (i) , be increased by a surcharge for purposes of the Union calculated at the rate of ten per cent. of such income-tax: '
Provided that in case of persons mentioned in item ( i ) above having a total income exceeding ten lakh rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income- tax on a total income of ten lakh rupees by more than the amount of income that exceeds ten lakh rupees.
Paragraph B
In the case of every co-operative society,-
Rales of inconze-tax , (1) where the total income does not exceed Rs. 10,000 10 per cent. of the total income;
(2) where the total income exceeds Rs. 10,000 but Rs.l,000 plus 20 per cent. of the amount by does not exceed Rs. 20,000 which the total income exceeds Rs. 10,000;
(3) where the total income exceeds Rs. 20,000 Rs. 3,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 20,000.
Paragraph C
In the case of every firm,-
Rate o f income-tax
On the whole of the total income 30 per cent.
Surcharge on mcor71e-tm
The amount of income-tax computed at the rate hereinbefore specified, or in section 11 1A or section 112, shall, in the case of every firm having a total income exceeding one crore rupees, be increased by a surcharge for purposes of the Union calcl~lated at the rate of ten per cent, of such income-tax:
Provided that in the case of every firm having a total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.
Paragraph D In the case of every local authority,-
Rate of income-tax
On the whole of the total income 30 per cent.
Paragraph E
In the case of a company,-
Rates of income-tax
I. In the case of a domestic company 30 per cent. of the total income; 11. In the case of a company other than a domestic company-
', , . , ' ( i ) 'onCb'much of the total income as consists of,-
(a ) royalties received from Government or ,< : :. an Indi'a'n concern in pursuance of an agreement
made by it with the Government or the Indian concern after the 3 1st day of March, 1961 but before the 1st day ofApril, 1976; or
(b) fees for rendering technical services received from Government or an Indian concern in pursuance of an agreement made by it with
Finance
the Government or the Indian concern after the 29th day of February, 1964 but before the 1 st day ofApril, 1976,
and where such agreement has, in either case, been approved 50 per cent.; by the Central Government
(ii) on the balance, if any, of the totai income 40 per cent.
Surcharge on income-tax The amount of income-tax computed in accordance with the preceding provisions ofthis Paragraph, o r in section 1 1 1A or
section 112, shall, in the case of every company, be increased by a surcharge for purposes of the Union calculated,- (i) in the case of every domestic company having a total income exceeding one crore rupees, at the rate of ten
per cent. of such income-tax; (i'i) in the case of every company other than a domestic company having a total income exceeding one crore
rupees, at the rate of two and one-half per cent.:
Provided that in the case of every company having a total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.
PART I1
In every case in which underthe provisions of sections 193, 194,194A, 194B, !94BB, 194D and 195 ofthe Income-tax Act, tax is to be deducted at the rates in force, deduction shall be made from the income subject to the deduction at the following rates:-
Rate of income-fax
1. In the case of a person other than a company-
(u) where the person is resident in India-
(i) on income by way of interest other than "Interest on securities" 10 per cent.;
(ii) on income by way of winnings from lotteries, crossword puzzles, card games 30 per cent.; and other games of any sort
(iii) on income by way of winnings from horse races 30 per cent.;
(iv) on incor!ie by way of insurance commission '
10 per cent.;
(v) on income by way of interest payable on- 10 per cent..;
(A) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;
(B) any debentures issued by a company where such debentures are listed on a recognised stock exchange in lndia in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;
(C) any security of the Central or State Government
(vi) on any other income 20 per cent.:
(b) where the person is not resident in Indid-
(i) in the case of a non-resident Indian-
(A) on any investment income 20 per cent.;
(B) on income by way of long-term capital gains referred to in section 10 per cent.; 115E
(C) on i~ come by way of short-term capital gains referred to in section 15 per cent.; 11 1 A
102 Firiance [ACT 18
Rate of income-tax
(D) on other income by way of long-term capital gains [not being long-term 20 per cent.; capital gains referred to in clauses (33), (36) and (38) of section 101
(E) on income by way of interest payable by Government or an Indian 20 per cent.; concern on moneys borrowed or debt incurred by Government or ihe Indian concern in foreign currency
(F) on income by way of royalty; payable by Government or an I ~ d i a n concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in fespect of copyright in any book on a subject referred to in the first proviso to sub-section (IA) of section 11 5A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (IA) of section 1 15A of the Income-tax Act, to a person resident in India-
(l) where the agreement is made on or after the 1st day of June, 1997 20 per cent.; but before the 1st day of June, 2005
(Il) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;
(G) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(i)(F)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Govern~nent or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy-
(l) where the agreement is made on or after the 1 st day of June, 1997 but before the 1st day of June, 2005
20 per cent.;
(Il) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;
(H) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy-
(l) where the agreement is made on or after the 1st day of June, 1997 20 per cent.; but before the 1st day of June, 2005 ,
( I l ) where the agreement is made on or after the 1 st day of June, 2005 10 per cent.;
(l) on income by way of &innings from lotteries, crossword puzzles, card 30 per cent.; games and other games of any sort
(4 on income by way of winnings from horse races 30 per cent.;
(K) on the whole of the other income 30 per cent.;
(ii) in the case of any other person-
(A) on income by way of interest payable by Government or an Indian 20 per cent.; concern on moneys borrowed or debt incurred by Gpvernrnent or the Indian , concern in foreign currency
(B) on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (IA) of section
0~20081 Finance 103
Rate of income-tax
11 5A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section ( I A ) of section 11 5 A of the Income-tax Act, to a person resident in India-
(I) where the agreement is made on or after the 1st day of June, 20 per cent.; 1997 but before the 1st day of June, 2005
(11) where the agreement is inade on or after the 1st day of June, 2005 10 per cent.; (C) on income by way of royalty [not being royalty of the nature referred
to in sub-item (b)(ii)(B)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy-
(I) where the agreement is inade on or after the 1st day of June, 20 per cent.; 1997 but before the 1st day of June, 2005
(11) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;
(D) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it rblates to a matter included in the industrial policy, for the time being in force, of the ~overnment of India, the agreement is in accordance with that policy-
(I) where the agreement is made on or after the 1st day of June, 20 per cent.; 1997 but before the 1st day of June, 2005
(11) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;
(E) on income by way of winnings from lotteries, crossword puzzles, 30 per cent.; card games and other games of any sort
(FY on income by way of winnings from horse races 30 per cent.;
(G) on income by way of short-term capital gains referred to in section 15 per cent.; 11 1A
,(H) on income by way of long-term capital gains [not beingjong-term 20 per cent.; capital gains referred to in clauses (33), (36) and (38) of section 101
(I) on the whole of the other income 30 per cent.;
2. In the case of a company-
(a) where the company is a domestic company-
( i ) on income by way of interest other than "Interest on securities" 20 per cent.;
(ii) on income by way ofwinnings from lotteries, crossword puzzles, card games 30 per cent.; and other games of any sort
(iii) on income by way of winnings from horse races 30 per cent.;
(iv) on any other income 20 per cent.;
(b) where the company is not a domestic company-
( i ) on income by way of winnings froin lotteries, crossword puzzles, card games 30 per cent., and other games of any sort
(ii) on income by way of winnings from horse races 30 per cent.;
(iii) on income by way of interest payable by Government or an Indian concern 20 per cent.; on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency
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Rate o j inconle-tax -
(iv) on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on asubject referred to in the first proviso to sub-section ( IA) of section 1 15A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (IA) of section 1 15.4 of the Income-tax Act, to a person resident in India-
( A ) where the agreement is made before the 1st day of June, 1997 3 0 per cent.;
(B) where the agreement is made on or after the 1st day of June, 1997 but 20 per cent.; before the 1st day of June, 2005
(C) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;
(v) on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(iv)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Governmeilt or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy-
(A) where the agreement is made after the 3 1st day of March, 1961 but 50 per cent.; before the 1 st day ofApril, 1976
(B) where the agreement is made after the 3 1st day of March, 1976 but 30 per cent.; before the 1 st day of June, 1997
(C) where the agreement is made on or after the 1st day of June, 1997 but 20 per cent.; before the 1st day of June, 2005
(D) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;
(vi) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Gcvernment of India, the agreement is in accordance with that policy-
(A) where the agreement is made after the 29th day of February, 1964 but 50 per cent.; before the 1st day ofApril, 1976
(B) where the agreement is made after the 3 1st day of March, 1976 but 30 per cent.; before the 1st day of June, 1997
(C) where the agreement is made on or after the 1st day of June, 1997 but 20 per cent.; before the 1st day of June, 2005
(D) where the agreement is made on or after the 1st day of June, 2005 10 per cent.;
(vii) on income by way of short-term capital gains referred to in section 11 1A 15 per cent.;
(viii) on income by way of long-term capital gains [not being long-term capital 20 per cent.; gains referred to in clauses (33), (36) and (38) of section 101
( ix) on any other income 40 per cent.;
Exp1unation.-For the purpose of item l(b)(i) of this Part, "investment income" and "non-resident Indian" shall have the meanings assigned to them in Chapter XII-A of the Incocne- tax Act.
Finance 105
Rate of income-ta~
Surcharge on income-tux
The amount of income-tax deducted in accordance with the provisions of-
(A) item 1 of this Part, shall be increased by a surcharge, for purposes of the Union, calculated,-
(i) in the case of every individual, Hindu undivided family, association of persons and body of individuals, whether incorporated or not, at the rate of ten per cent. of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten lakh rupees;
(ii) in the case of every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, at the rate of ten per cent. of such tax;
(iii) in the case of every firm at the rate of ten per cent. of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;
(B) item 2 of this Part, shall be increased by a surcharge, for purposes of the Union, calculated,-
(i) in the case of every domestic company at the rate of ten per cent. of such income-tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees;
(ii) in the case of every company other than a domestic company at the rate oftwo and one-half per cent. of such income-tax where the income or the aggregate of such incomes paid or likely to b e paid and subject to the deduction exceeds one crore rupees.
PART I11
RATES FOR CHARGING INCOME-TAX IN CERTAlN CASES, DEDUCTING INCOME-TAX FROM INCOME CHARGEABLE UNDER THE HEAD
"SALARIES" AND COMPUTING "ADVANCE TAX"
In cases in which income-tax has to be charged under sub-section (4) of section 172 of the Income-tax Act or sub- section (2) of section I74 or section 174Aor section 175 or sub-section (2) of section 176 of the said Act or deducted from, or paid on, from income chargeable under the head "Salaries" under section 192 of the said Act or in which the "advance tax" payable under Chapter XVII-C ofthe said Act has to be computed at the rate or rates in force, such income-tax or, as the case may be, "advance tax" [not being "advance tax" in respect of any income chargeable to tax under Chapter XI1 or Chapter XII-A or fringe benefits chargeable to tax under Chapter XIJ-H or income chargeable to tax under section 1 15JB or sub-section (1A) of section 161 or section 164 or section 164A or section 167B of the Income-tax Act at the rates as specified in that Chapter or section or surcharge on such "advance tax" in respect of any income chargeable to tax under section 1 15A or section 1 15AB or section 1 15AC or section 1 1 5ACA or section 1 15AD or sect'ion 1 1 55 or section 1 15BB or section 1 1 SBBA or section 1 15BBC or section 115E or section 1 15JB or fringe benefits chargeable to tax under section 1 1 5WA] shall be charged, deducted or computed at the following rate or rates:-
Paragraph r4 >
(I) In the case of every individual other than the individual referred to in items (II) and (III) of this Paragraph or Hindu undivided family or association of persons or body of individuals, whether incorporated or not; or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 ofthe Income-tax Act, not being a case to which any other Paragraph of this Part applies,-
Rates of inconze-tm
(1) where the total income does not exceed Rs. 1,50,000 ~ > l ;
(2) where the total income exceeds Rs. 1,50,000 but does 10 per cent. of the amount by which the total not exceed Rs. 3,00,000 income exceeds Rs. 1,50,000;
(3) where the total income exceeds Rs. 3,00,000 but does Rs. 15,000plus 20 per cent. ofthe amount by which not exceed Rs. 5,00,000 the total income exceeds Rs. 3,00,000;
(4) where the total income exceeds Rs. 5,00,000 Rs. 55,000plus 30 per cent. ofthe amount by which the total income exceeds Rs. 5,00,000.
Finance [ACT 18
Rate o f income-tax (11) I n t l ~ e casz'ol'every individual. being a wolnan resident in Tndiu. ilnd below the age o f sixtj-five !ears at
any time during the previous year.- Rates of income-tax
(1) where the total income does not exceed Rs. 1,80,000 Nil;
(2) where the total income exceeds Rs. I ,80,000 but does 10 per cent. of the amount by which the total income not exceed Rs. 3,00,000 exceeds Rs. 1,80,000;
(3) where the total income exceeds Rs. 3,00,000 but does Rs. 12,000 plus 20 per cent. of the amount by which -
not exceed Rs. 5,00,000 the total income exceeds Rs. 3,00,000;
(4) where the total income exceeds Rs. 5,00,000 Rs. 52,000 plus 30 per cent. of the amount by which the total income exceeds Rs. 5,00,000.
(111) In the case of every individual, bcing a resident in India. who is orthe age orsixty-live years or more at any time during the previous year,--
Rates of income-tax
(1) where the total income does not exceed Rs. 2,25,000 Nil;
(2) where the total income exceeds Rs. 2,25,000 but does 10 per cent. of the amount by which the total income not exceedRs. 3,00,000 exceeds Rs. 2,25,000;
(3) where the total income exceeds Rs. 3,00,000 but dqes Rs. 7,500 plus 20 per cent. of the amount by which not exceed Rs. 5,00,000 the total income exceeds Rs. 3,00,000;
(4) where the total income exceeds Rs. 5,00,000 Rs. 47,500 plus 30 per cent, of the amount by which the total income exceeds Rs. 5,00,000.
Surcharge on income-tax -
The amount of income-tax co~nputed in accordance with the preceding provisions of this Paragraph, or in section ,111A or section 112, shall,-
(i) in the case of every individual or Hindu undivided family or association of persons or body of individuals having a total income exceeding ten lakh rupees, be increased by a surcharge for purposes of the Union calculated at the rate of ten per cent. of such income-tax;
(ii) in the case of every person, other than those mentioned in item (i), be increased by a surcharge for ' purposes of the Union calculated at the rate of ten per cent. of such income-tax:
Provided that in case of persons mentioned in item (i) above having a total income exceeding ten lakh rupees. the total amount payable as income-tax and surcharge on such income shall not exceed the total amaunt payable as income-tax on a total income of ten lakh rupees by more than the amount of income that exceeds ten lakh rupees.
Paragraph B
In the case of every co-operative society, -
Rates of income-tax
(1) where the total income does not exceed 10 per cent. ofthe total income; Rs. 10,000
(2) where the total income exceeds Rs.10,000 but Rs. 1,000 plus 20 per cent. of theamount by which the does not exceed Rs. 20,000 total income exceeds Rs. 10,000;
(3) where the total income exceeds Rs. 20,000 Rs. 3,000 plus 30 per cent. ofthe amount by which the total income exceeds Rs. 20,000.
Puragrupli C
In the case of every firm,-
Rate of income-tax
On the whole of the total income 30 per cent.
OF 20081 Finance 107
Surcharge on income-tax
The amount ofincome-tax computed atthe rate hereinbefore specified, or in section 11 1 A or sectioll 1 12. shall. in the case of every finu havir~g a tqtal ii~come exceeding one crore rupees, be increased by a surcliarge for purposes of the Ilnion calculated at the rale of ten per ccnt of such inconic-tax:
Provided that in the case of every lir~n having a total inco~ile exceeding one crote rupees, the total amount payable as ~ncome-tax arrd surcharge on sucll income shall not exceed the iotnl amounl payable as incomc-lax an n total incomc of olle crore rupees by more than the amount of incorne that exceeds one crortt rupecs.
Paragraph D
In the case of every local authority,-
Rate of income-tax
On the whole of the total income 30 per cent.
Paragraph E A
In the case of a company,--
Rates of income-tax
I. In the case of a domestic company 30 per cent. of the total income;
11. In the case of a colnpany other than a domestic company-
(13 on so much of the total income as consists of,-
(a) royalties received from Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1961 but before the 1st day of April, 1976; or
(b) fees for rendering technical services received fkom Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 29th day of February, 1964 but before the 1 st day ofApril, 1976,
and where such agreement has, in either case, been 50 per cent.; approved by the Central Government
(ii) on the balance, if any, of the total income 40 per cent.
Surcharge on income-tax
The amount of income-tax computed in accordance with the preceding provisions of this Paragraph, or in section 11 1Aor section 112, shall, in the case of every company, be increased by a surcharge for purposes ofthe union calculated,-
( i ) in the case of every domestic company having a total income exceeding one crore rupees, at the rate of ten per cent. of such income-tax; I
(ii) in the case of every colnpany other than a domestic company having a total income exceeding one crore rupees at the rate of two and one-half per cent.:
Provided that in the case of every company having a total income exceeding one crore rupees, the total amount payable as income-tax and surcharge on such income shall not exceed the total amount payable as income-tax on a total income of one crore rupees by more than the amount of income that exceeds one crore rupees.
PART IV
[See section 2(12)(c)]
RULES FOR COMPUTATION OF NET AGRICULTURAL INCOME
Rule 1.-Agricultural income of the nature referred to in sub-clause (a) of clause (IA) of section 2 of the Income-tax Act shall be computed as if it were income chargeable to income-tax under that Act under the head "Income from other sources" and the provisions of sections 57 to 59 of that Act shall, so far as may be, apply accordingly:
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Provided that sub-section (2) of section 58 shall apply subject to the modification that the reference to section 40A therein shall be construed as not inchding a reference to sub-sections (3) and (-I) of section 40A.
Rule 2.-Agricultural income of the nature referred to in sub-clause (b) or sub-clause (c) of clause (IA) of section 2 of the ~ n c o m e ~ t a x ~ c t [other than income derived from any building required as a dwelling-house by the receiver of the rent or revenue of the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c)] shall be computed as if it were income chargeable to incom'e-tax under that Act under the head "Profits and gains of business or profession" and the provisions of sections 30,3 1,32,36,37,3 8,40,40A [other than sub-sections (3) and (4) thereof], 4 1 : 43,43A, 43B and 43C of the Income-tax Act shall, so far as may be, apply accordingly. -
Rule 3.-Agricultural income ofthe nature referred to in sub-clause (c) of clause ( I A ) of section 2 ofthe Income-tax Act, being income derived from any building required as a dwelling-house by the receiver of the rent or revenue or the cultivator or the receiver of rent-in-kind referred to in the said sub-clause (c) shall be computed as if it were income chargeable to income-tax under that Act under the head "Income from house property" and the provisions of sections 23 to 27 of that Act shall, so far as may be, apply accordingly.
Rzrle 4.--Notwithstanding anything contained in any other provisions of these rules, in a case-
(a) where the assessee derives income from sale of tea grown and manufactured by him in India, such income shall be computed in accordance with rule 8 of the Income-tax Rules, 1962, and sixty per cent, of such income shall be regarded as the agricultural income of the assessee;
(b) where the assessee derives income from sale of centrifuged latex or cenex or latex based crepes (such as pale latex crepe) or brown crepes (such a,s estate brown crepe, re-milled crepe, smoked blanket crepe or flat bark crepe) or technically specified block rubbers manufactured or processed by him from rubber plants grown by him in ~ndia , such income shall be computed in accordance with rule 7A of the Income-tax Rules, 1962, and sixty-five per cent. of such income shall be regarded as the agricultural income of the assessee;
(c) where the assessee derives income from sale of coffee grown and manufactured by him in India, such income shall be computed in accordance with rule 7B of the Income-tax Rules, 1962, and sixty per cent. or seventy- five per cent., as the case may be, of such income shall be regarded as the agricultural income of the assessee.
Rule 5.-Where the assessee is a member of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) which in the previous year has either no income chargeable to tax under the Income- tax Act or has total income not exceeding the maximum amount not chargeable to tax in the case of an association of persons or a body of individuals (other than a Hindu undivided family, a company or a firm) but has any agricultural income then, the agricultural income or loss of the association or body shall be computed in accordance with these rules and the share of the assessee in the agricultural income or loss so computed shall be regarded as the agricultural income or loss of the assessee.
Rule 6.-Where the result of the computation for the previous year in respect of any source of agricultural income is a loss, such loss shall be set off against'the income of the assessee, if any, for that previous year from any other source of agricultural income:
Provided that where the assessee is a member of an association of persons or a body of individuals and the share of the assessee in the agricultural income of the association or body, as the case may be, is a loss, such loss shall not be set off against any income of the assessee from any other source of agricultural income.
Rule 7.-Any sum payable by the assessee on account of any tax levied by the State Government on the agricultural income shall be deducted in computing the agricultural income.
Rule 8.-(1) Where the assessee has, in the previous year relevant to the assessment year commencing on the 1st day ofApril, 2008, any agricultural income and the net result of the computation ofthe agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day ofApril, 2000 or the 1st day ofApril, 2001 or the 1st day ofApril, 2002 or the 1st day ofApril, 2003 or the 1st day ofApril, 2004 or the 1st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day ofApril, 2007, is a loss, then, for the purposes of sub-section (2) of section 2 of this Act,-
(i) the loss so computed for the previbus year relevant to the assessment year commencing on the 1st day of April, 2000, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1 st day ofApril, 2001 or the 1st day ofApril, 2002 or the 1st day ofApril, 2003 or the 1st day ofApril, 2004 or the 1st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day of April, 2007,
0~20081 Finance
(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1 st day of April, 200 1, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2002 or the 1 st day ofApril, 2003 or the 1st day ofApril, 2004 or the lstday ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day ofApril, 2007,
(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2002, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2003 or the 1 st day of April, 2004 or the I st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day ofApril, 2007,
(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1 st day of April, 2003, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1 st day ofApril, 2004 or the 1 st day ofApril, 2005 or the 1st day
! ofApril, 2006 or the 1st day ofApril, 2007,
(v) the loss so computed for the previous year relevant to the assessment year commencing on the 1 st day of April, 2004, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day ofApril, 2007,
(vi) the loss so computed for the previous year relevant to the assessment year colnmencing on the 1 st day of April, 2005, to the extent, if any, such loss has not been set off against the agricultural income for the previous relevant to the assessment year commencing on the 1st day ofApril, 2006 or the 1st day ofApril, 2007,
(vii) the'loss so computed for the previous year relevant to the assessment year commencing on tile 1st day of April, 2006, to the extent, if any, such loss has not been set off against the agricultural income for t l~e previous
. year relevant to the assessment year commencing on the 1st day ofApril, 2007,
(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2007,
shall be set off against the agricultural income of the assessee for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2008. . "
(2) Where the assessee has, in the previous year relevant to the assessinent year commencing on the 1st day of April, 2009, or, if by virtue of any provision ofthe Income-tax Act, income-tax is to be charged in respect ofthe income of a period other than the previous year, in such other period, any agricultural income and the net result of the computation of the agricultural income of the assessee for any one or more of the previous years relevant to the assessment years commencing on the 1st day ofApril, 2001 or the 1st day ofApril, 2002 or the 1st day ofApril, 2003 or the 1st day ofApril, 2004 or the 1st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day ofApril, 2007 or the 1 st day ofApril, 2008, is a loss, then, for the purposes of sub-section (10) of section 2 of this Act,-
(i) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2001, to the extent, if any, such loss has not been set off against the agricultural income for tpe previous year relevant to the assessment yeaf commencing on the 1 st day ofApril, 2002 or the 1 st day ofApril, 2003 or the 1 st day qfApril, 2004 or the 1st day ofApril, 2005 or the 1 st day ofApril, 2006 or the 1st day ofApril, 2007 or the 1 st day ofApril, 2008,
(ii) the loss so computed for the previous year relevant to the assessment year commencing on the 1 st day of April, 2002, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2003 or the 1st day ofApril, 2004 or the 1st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day ofApril, 2007 or the 1st day ofApril, 2008,
(iii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2003, to the extent, if any, such loss has not been set off against the agricuttural income for the previous year relevant to the assessment year com~nencing on the 1st day ofApril, 2004 or the 1st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day ofApril, 2007 or the 1st day ofApril, 2008,
(iv) the loss so computed for the previous year relevant to the assessment year commencing on the 1 st day of . April, 2004, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2005 or the 1st day ofApril, 2006 or the 1st day of April, 2007 or the 1st day of April, 2008,
(v ) the loss so computed for the previous year relevant to the assessment year commencing on the 1 st day of . April, 2005, to the extent, if any, such loss has not been set off against the agricultural income for the previous year
110 Finance, [ACT 18
relevant to the assessment year commencing on the 1st day ofApril, 2006 or the 1st day ofApril, 2007 or the 1st day ofApril, 2008,
(vr) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April, 2006, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year conlmencing on the 1st day ofApril, 2007 or the 1st day ofApril, 2008,
(vii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day ofApril, 2007, to the extent, if any, such loss has not been set off against the agricultural income for the previous year relevant to the assessment year com~nencing on the 1st day of April, 2008,
(viii) the loss so computed for the previous year relevant to the assessment year commencing on the 1st day of April. 2008,
shall be set off against the agricultural income of the assessee for the previoirs year relevant to the assessment year commencing on the 1st day ofApril, 2009.
(3) Where any person deriving any agricultural income from any source has been succeeded in such capacity by another person, otherwise than by inheritance, nothing in sub-rule ( I ) or sub-rule (2) shall entitle any person, other than the incurring the loss, to have it set off inder sub-rule (1) or, as the case niay be, sub-rule (2).
(4) Notwithstanding anything contained in this rule, no loss which has not been determined by the Assessing Officer under the provisions of these rules dr the rules contained in Part IV of the First Schedule to the Finance Act, 2000 (1 0 of 2000), or ofthe First Schedule to the Finance Act, 2001 (14 of 2001), or ofthe First Schedule to the Finance Act, 2002 (20 of2002), or ofthe First Schedule to the Finance Act, 2003 (32 of 2003), or of the First Schedule to the Finance (No. 2) Act, 2004 (2Tof2004) or ofthe First Schedule to the Finance Act, 2005 (18 of2005), or ofthe First Schedule to the Finance Act, 2006 (21 of 2006) or of the First Schedule to the Finance Act, 2007 (22 of 2007) shall be set off under sub-rule (1) or, as the case may be, sub-rule (2).
Rule 9.-Where the net result of the computation made in accordance with these rules is a loss, the loss so computedshall be ignored and the net agricultural income shall be deemed to be nil.
Rule 10.-The provisions of the Income-tax Act relating to procedure for assessment (including the provisions of . section 288A relating to rounding off of income) shall, with the necessary modifications, apply in relation to the computation of the net agricultural income of the assessee as they apply in relation to the assessment of the total income.
Rule 11.-For the purposes of computing the net agricultural income of the assessee, the Assessing Officer shall have the same-powers as he has under the Income-tax Act for the purposes of assessment of the total income.
Finance
THE SECOND SCHEDULE
[See section 77(ii)]
In the First Schedule to the Customs Tariff Act,-
( I ) in Chapter 24, in tariff items 2402 10 10 and 2402 10 20, for the entry in column (4) occurring against each of them, the entry " 6 0 % shall be substituted;
(2) in Chapter 27, in tariffitem 2716 00 00, for the entry in column (4), the entryL'Rs. 2000 per 1000 kwh" shall be substituted.
Finance
THE THlRD SCHEDULE
[sic section 77(iii)]
In the Second Schedule to the Custokns Tariff Act,-
(i) against heading No. 12, for the entry in column (3), the entry "Rs. 3000 per tonne" shall be substituted;
(ii) after heading No. 26 and the entries relating thereto, the following shall be inserte$, namgly:-
Heading No. Descriptioh of article Rate of duty
(1) ( 2 ) (3 1 I
"27. Pig iron and spiegeleisen in blocks or 20% .other primary forms
f I
28. Ferrous products obtained by direct reduction 20% bf iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94%, in lumps, pellets or similar forms
29. Ferrous waste and scrap, remelting scrap ingots of iron or steel
30. Granules and powders, of pig iron, spiegeleisen, iron or steel
31. Iron and non-alloy steel in ingots or other 20% primary forms
32. Semi-finished products of iron or non-alloy steel 20%
33. Flat rolled products of iron or non-alloy steel, 20% hot rolled, not clad, plated or coated
34. Flat rolled products of iron or non-alloy steel, cold 20% rolled (cold-reduced), not clad, plated or coated
35. . Flat rolled products of iron or non-alloy steel, 20% plated or coated with zinc 1
36. Bars and rods, hot-rolled, in irregularly wound 20% coils, of iron or non-alloy steel
'
37. Other bars and rods of iron or non-alloy steel; not further 20% worked than forged, hot-rolled, hot-drawn or hot- ..
extruded, but including those twisted after rolling '
38. Other bars and rods of iron or non-alloy steel 20%
39. Angles, shapes and sections of iron or non-alloy steel 20%
40. Wire of iron or non-alloy steel 20%
41. Tubes and pipes, of iron or steel 20% @
. 42, ' Basmati rice Rs. 12000 per tonne.".
0~20081 Finance
THE FOURTH SCIEDULE
(See section 86)
- Provisions of the Central Amendment Period of effect of Excise Rules, 1944, to be amendment amended -
(1) (2) (3)
Rule 12 ofthe Central Excise In the Central Excise Rules, 1944, in rule 12, in sub-rule ( I ) , 8th day of July, 1999 to Rules, 1944 as substituted after the proviso, the following proviso shall be inserted, the 30th day of June, by notification number namely:- 2001 (both days G.S.R. 699(E), dated the "Prov~ded further that the rebate of duty paid on inclusive). 2211d September, 1994. excisable goods cleared from factory for export shall also
be admissible for that portion of duty paid for which rehnd has been granted in teirns of the notification of the Government of ln'dia in the Ministry of Finance (Department ofRevenue) number G.S.R. 508(E), dated the 8th July, 1999 [32/99-Central Excise, dated the 8th July, 19991 or number G.S.R. 509(E), dated the 8th July, 1999 [33/99-Central Excise,
-- dated the 8th July, 19991.".
I
I
1 114 Finance
I THE F r n H SCHEDULE
I (See section 87) -- -- -
Provisions of the Central Amendment Period of effect of Excise (No. 2) Rules, 2001, amendment to be amended --
(1) (2) (3)
Rule 18 of the Central Excise '111 the Central Excise (No. 2) Rules, 2001, in rule 18, before 1st day of July, 2001 to (No. 2 ) Rules, 2001 as the Explunat~on, the followi~ig proviso shall be inserted, 28th day of February, published vrde notification na1nely:- 2002 (both days number G.S.R. 344(E), "Provided that the rebate of duty paid on excisable inclusive). dated the 21 st June, 200 1 goods cleared from factory for export shall also be admissible
for the portion of duty paid for which the refund has been granted in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) number GS.R 508(E), dated the 8th July, 1999 [32/99-Central Excise, dated the 8th July, 1.9991 or number G.S.R. 509(E), dated the 8th July, 1999 [33/99-Central Excise, dated the 8thJuly, 19991, number G.S.R. 565(E), dated the 3 1st July, 2001 i
[39/2001-Central Excise, dated the 31st July, 20011.".
.,
Finance 115
THE SIXTH SCHEDULE
(See section 88) -- -
Provisions of the Central Amendment Period of effect of Excise Rules, 2002, to be amendment amended
---
Rule 18 ofthe Cenqal Excise - In the Central Excise Rules, 2002, in,rule 18, before the l s t day ofMarch, 2002 Rules, 2002 as published ' ~ x ~ l a n a t i o n , the following proviso shall be inserted, namely:- t o 7th day of vide notification number "Provided that the rebate of duty paid on excisable December, 2006 (both
143(E), dated goods cleared from factory for export shall also be admissible days inclusive). 1 st March, 2002. for that portion of duty paid for which the refund has been
granted in terms of the notifications of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 508(E), dated the 8th July, 1999. [32/99- Central Excise, dated the 8th July, 19991 or number G.S.R. 509(E), dated the 18th July, 1999 [33/99-Central Excise, dated the 8th July, 19991, number .G.S.R. 565(E), dated the 31st July, 2001 [39/2001-Centra.1 Excise, dated the 3 1st July, 20011. or notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) number G.S.R. 764(E), dated the 14th November, 2002 [56/2002-Central Excise, dated the 14th November, 20021, number G.S.R. 765(E), dated the 14th November, 2002 [57/2002-Central Excise. dated the 14th November, 20021, or notification of the Government o f 'lndia in the Ministry o f Finance (Department of Revenue) number G.S .R. 5 13 (E), dated the 25th June, 2003 [56/2003-Central Excise, dated the 25th June, 20031, number G.S.R. 717(E), dated the 9th September, 2003 [71/2003-Central Excise, dated the 9th September, 20031.".
Finance [ACT 18
THE SEVENTH SCHEDULE
(See section 89)
In the First Schedule to the Central Excise TariffAct,-
(I) in Chapter 24,-
(i) in tariff itein 2402 20 10, ior the entry in coluinn (4), the entry "Rs. 659 per thousand" shall be substituted;
(ii) in tariff item 2402 20 20, for the entry in column (4) , the entry "Rs.1068 per thousand" shall be substituted;
(2j in Chapter 25, -
( i ) in tariff item 2523 10 00, for the entry in column (4), the entry "Rs. 450 per tonne" shall be substituted;
(ii) in tariff items 2523 29 10, 2523 29 20, 2523 23 30, 2523 29 40 and 2523 29 30 , for the entry in colulnn (4) , the entry "Rs. 900 per tonne" shall be substituted against each of them:
(3) in Chapter 39, in NOTE 16, for the word "metallization", the words "metallization or lamination or lacquering" shall be substituted;
(4) in Chapter 85, in tariff item 8523 80 20, for the entry in column (4), the entry "12%" shall be substituted.
Finance 117
THE EIGHTH SCHEDULE
(See section 122)
In the Seventh Schedule to the Finance Act, 2001 (14 of2001),-
(1) in tariff item 2402 20 10, for the entry in colurnn (4), the entry "Rs. 90 per thousand" shall be substituted;
(2) in tariff item 2402 20 20, for the entry in column (4), the entry "Rs. 145 per thousand" shall be substituted;
(3) after tariff item 2709 00 00 and the entries relating thereto, the following tariff items and entries shall be inserted, namely:-
Tariff item Description of goods Unit Rate of duty
"8517 12 -- Telephones for cellular networks or f i r other wireless networks:
8517 12 10 --- Push button type u 1%
8517 1290 --- Other u 1%";
($1 sub-heading 5402 20, tariff items 5402 20 10,5402 20 90,5402 33 00,5402 46 00,5402 47 00,5402 52 00,5402 62 00,5406 10 00 and the entries relatingthereto shall be omitted.
118 Finance [ACT 18 OF 20081
TI-IE NlNTH SCHEDULE
[See section 135(ii)j
In the Seventh Schedule to the Finance Act, 2005 (1 8 of2005),-
(I) in tariff item 2402 20 10, for the entry in column (4), the entry "Rs. 70 per thousand" shall be substituted;
(2) in tariff itern 2402 20 20, for the entry in column (4), the entry "Rs. 11 0 per thousand" shall be substituted.
THE JAWAHARLAL INSTITUTE OF POST-GRADUATE MEDICAL EDUCATION AND RESEARCH, PUDUCHERRY ACT, 2008
ARRANGEMENT OF SECTIONS
1. Short title and commencement.
2. Declaration of Jawaharlal Institute of Post-Graduate Medical Education and Research, Puducherry, as an institution of national importance.
3. Definilions.
4. Incorporation of Institute.
5. Composition of Institute.
6. Term of office of, and vacancies among members.
7. President of Institute, his powers and functions.
8. Allowances of President and members.
9. Meetings of Institute.
, 10. Governing Body and other committees of Institute.
11. Staff of Institute.
12. Objects of Institute.
13. Functions of Institute.
14. Vesting of property. '
15. Payment to Institute.
\ 16. Fund of Institute.
17. Budget of Institute.
18. Accounts and audit.
19. Annual report. '
20. Pensiolz and provident funds.
21. Authentication of orders and instruments of Institute.
22. Acts and proceedings not to be invalidated by vacancies, etc.
23. Grant of medical degrees, diplomas, etc., by Institute.
Arrangeineni of sections
24. Recognition of medical q-~alifications granted by Institute.
25. Control by Central Government.
26. Resolution of differences.
27. Returns and information.
28. Transfer of service of existing employees.
29. Power to make rules.
30. Power to make regulations.
31. Laying of rules and regulations before Parliament.
32. Power to remove difficulties.
THE JAWAHARLAL INSTITUTE OF POST-GRADUATE MEDICAL - EDUCATION AND RESEARCH, PUDUCHERRYACT, 2008
No. 19 OF 2008 [16th May, 2008.1
An Act to declare the Instit~tion known as the Jawaharlal Institute of Post-Graduate Medical Education and Research, Puducherry, to be an institution of national importance and to provide for its incorporation and matters connected therewith.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
1. (I) This Act may be called the Jawaharlal Institute ofPost-Graduate Medical Education Short title
and Research, Puducherry Act, 2008. and commencclnalt
(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint.
2. Whereas the objects of the institution known as the Jawaharlal Institute of Post- Graduate Medical Education and Research, Puducherry in the Union territory of Puducherry are sucl~ as to make the institution one of national importance, it is hereby declared that the institution known as the Jawaharlal Institute ofPost-Graduate Medical Education and Research, Puducherry is an institution of national importance.
* w.e.f 14-7-2008 : Vide NotificationNo. S.O. 1672(E), dated 14-7-2008.
Declaration of Jawaharlal Institute of Post-Graduate Medical Educatiol~ .and liasearch, Puducherry, as an illstitution of national importance
Definitions.
Incorporation of Institute.
Composition of hlstitute.
Term of office of, and vacancies among members.
122 Ja~lahar la l Institute of Post-Graduate Medical Educatio)~ and [ACT 19 Research, Puducherry
3. In this Act, unless the context otherwise requires.-
(a) "Fund" means the Fund of the Institute referred to in section 16;
(O) "Governing Body" means the Governing Body of the Institute;
(c) "Institute" means the institution known as the Jawaharlal Institute of Post- Graduate Medical Education and Research, Puducherry, incorporated under this Act;
(d) "member" means a inember of the Institute;
(e) "prescribed" means prescribed by rules made under this Act;
(n'"specified" means specified by ;.egulations made under this Act.
4. The Jawaharlal Institute of Post-Graduate Medical Education and Research, Puducherry, an Institute hnctionjng under the Union Ministry of Health and Family Welfare, is hereby constituted a body corporate by the name aforesaid and as such body corporate, it shall have perpetual succession and a common seal with power, subject to the provisions of this Act, to acquire, hold and dispose of property and to contract and shall, by that name, sue and be sued.
5. (1) The Institute shall consist of the following members, namely:-
(a) Secretary to the Government of India in the Ministry or Department of Health and Family Welfare, ex officio;
(b) the Vice-Chancellor of the Puducherry University, ex.officio;
(c) the Vice-Chancellor of the Tamil Nadu Dr. M.G.R. Medical University, Tamil Nadu, ex officio;
(d) the Director-General of Health Services, Government of India, ex officio;
(e) the Director of the Institute, ex officio;
(n Chief Secretary, Government of Puducherry, ex officio;
(g ) Secretary to the Government of India or his nominee (not below the rank of Joint Secretary) in the Department of Expenditure, Minist~y of Finance, ex officzo;
(h) Secretary to the Government of India or his nominee (not below the rank of Joint Secretary) in the Department of Higher Education, Ministry of Human Resource Development, ex officio;
(i) seven persons of whom one shall be a non-medical scientist representing the Indian Science Congress Association, to be nominated by the Central Government in such manner as may be prescribed;
(j) four representatives of the medical faculties of Indian Universities to be nominated by the Central Government in such manner as may be prescribed; and
(k) three Members of Parliament of whom two shall be elected from among themselves by the members of the House of the People and one froin among themselves by the members of the Council of States.
(2) It is hereby declared that the office of member of the Institute shall not disqualify its holder for being chosen as, or for being, a member of either House of Parliament. .
6. (1) Save as otherwise provided in this section, the term of office of amember shall be five years fiom the date of his nomination or election.
(2) The term of office of a member elected under clause (k) of sub-section (1) of section 5 shall come to an end as soon as he becomes a Minister or Minister of State or Deputy Minister or the Speaker or the Deputy Speaker of Lok Sabha or the Deputy Chairman of Rajya Sablla or ceases to be a member of the House from which he was elected.
OF 20081 Jawaharlal Institute ofPost-Graduate Medicul Education and 123 Research, Puduc herry
(3) The term of office of an ex oflcio member shall continue so long as he Ilolds the office by virtue of which he is such a member.
(4) The term of office of a member nominated or elected to fill a casual vacancy shall continue for the remainder of the term of the member in whose place he is nominated or elected.
(5) An out-going member other than a member elected under clause (k) of sub-section ( I ) of section 5 shall continue in office until another person is nominated as a member in his place or for a period of three months, whichever is earlier:
Provided that the Central Government shall noininate a member in place of an out- going member within the said period of three months.
(@An out-going member shall be eligible for re-nomination or re-election.
(7) Ainember may resign his office by writing under his hand addressed to the Central Government but he shall continue in office until his resignation is accepted by that Government.
(8) The manner of filling vacancies among inembers shall be such as may be prescribed.
7. (1) There shall be apresident of the Institute who shall be nominated by the Central Prcstdent of Government from among the members other than the Director of the Institute. Instttute, 111s -
powers and (2) The President shall exercise such powers and discharge such functions as are laid ~ U I I C ~ I O I I S
down in this Act or as may be prescribed.
8. The President and other members shall receive such allowances from the Institute as Allwances of
may be prescribed. Prestdent and metnbcrs
9. The Institute shall hold its first meeting at such time and place as may be appointed M e e t ~ n g s of by the Central Government and shall observe such rules of procedure in regard to the I t ) ~ t l t u t e
transaction of business at the first meeting as may be laid down by that Government; and thereafter, the Institute shall meet at such times and places and observe such rules of procedure in regard to the transaction of business including quorum at its meetings as may be specified.
10. (1) There shall be a Governing Body of the Institute which shall be constituted by Governing the Institute in such manner as may be specified: Body and
other Provided that the number of persons who are not members of the Institute shall not co~nmittees
exceed one-third of the total membership of the Governing Body. of Institute.
(2) The Governing Body shall be the executive committee of the Institute and shall exercise such powers and discharge such functions as the Indtute may s p e c i e in this behalf.
(3) The President of the Institute shall be the Chairperson of the Governing Body and as Chairperson thereof he shall exercise such powers and discharge such functions as may be specified.
(4) The procedure to be followed in exercise of its powers and discharge of its fu'nctions by the Governing Body, and the term of office of, and the manner of filling vacancies among the members of the Governing Body shall be such as may be specified.
(5) Subject to such control and restrictions as may be prescribed, the Institute may constitute as many standing committees and as many ad hoc committees as it thinks fit for exercising any power or discharging any function of the Institute or for inquiring into, or reporting or advising upon, any matter which the Institute may refer to them.
(6) The Chairperson and members ofthe Governing Body and the Chairperson and the members of a standing committee or an ad hoc committee shall receive such allowances, as may be specified.
11. (1) There shall be a chief executive officer ofthe Institute who shall be designated staff of as the Director of the Institute and shall, subject to such rules as may be prescribed, be lnstltute
appointed by the Institute:
Provided that the first Director of the Institute shall be appointed by the Central Government. 9
124 Jawaharlal Institute of Post-Graduate Medical Education und [ACT 19 Resea~ch, Puducherv
(2) The Director shall act as the Secretary to the Institute as well as the Governing Body.
(3) The Director shall hold office for a term of five years from the date on which he enters upon his office or until he attains the age of sixty-five years, whichever is earlier.
(4) The Director shall exercise such powers and discharge such functions as may be specified, or as may be delegated to him by the Institute or the President of the lnstitute or the Governing Body or the Chairperson of the Governing Body.
(5) Subject to such rules as may be prescribed, the Institute may appoint such number of other officers and employees as may be necessary for the exercise of its powers and discharge of its functions and may determine the designations and grades of such other officers and employees.
(6) Subject to such rules as may be prescribed, the Director and other officers and employees of the Institute shall be entitled to such salary and allowances and shall be governed by such conditions of service in respect of leave, pension, provident fund and other matters as may be specified.
Objects of 12. The objects of the Institute shall be- Inst~tute.
(a ) to develop patterns of teaching in undergraduate and postgraduate medical education in all its branches so as to demonstrate a high standard of medical education;
(6 ) to bring together, as far as may be, in one place educational facilities of the highest order for the training of personnel in all important branches of health activity; a11 d
(c) to attain self-sufficiency in postgraduate medical education to meet the country's needs for specialists and medical teachers.
Fu~lctions of 13. With a view to the promotion of the objects specified in section 12, the ~nstitute Institute may-
(a ) provide for undergraduate and postgraduate teaching in the science of modern medicine and other allied sciences, including physical and biological sciences;
(6 ) provide facilities for research in various branches of such sciences;
(c ) provide for the teaching of humanities;
(d ) conduct experiments in new methods of medical education, both undergraduate and postgraduate, in order to arrive at satisfactory standards of such education;
( e ) specify courses and curricula for both undergraduate and postgraduate studies;
(f) notwithstanding anything contained in any other law for the time being in force, establish and maintain-
(i) one or more medical colleges with different departments, including a department of preventive and social medicine, sufficiently staffed and equipped to undertake not only undergraduate medical education but also postgraduate medical education in different subjects,
(ii) one or more well-equipped hospitals,
(iii) a dental college with such institutional facilities for the practice of dentistry and for the practical training of students as may be necessary,
(iv) a nursing college sufficiently staffed and equipped for the training of nurses,
OF 20081 Jawaharlnl Institute of Post-Graduate Medical Education and 125 Research, Puduchemy
(v) rural and urban health organisations which will forin centres for the field training of the medical, dental and nursing students of the Institute as well as for research into community health problems, and
(vi) other institutions for the training of different types of health workers, such as physiotherapists, occupational therapists, pharmacists, drug analysts and medical technicians of various kinds;
(g) train teachers'from different medical colleges in India;
(h ) hold examinations and grant such degrees, diplomas and other academic . '
distinctions and titles in undergraduate and postgraduate medical education as may be laid down in the regulations;
( i ) institute, and appoint persons to, professorships, readerships, lecturerships , and posts of any description in accordance with regulations;
(j) receive grants from the Government and gifts, donation;, benefactions, bequests and transfers of properties, both movable and inlmovable, from donors, benefactors, testators or transferors, as the case iuay be;
(k) deal with any property belonging to, or vested in, the Institute in any lnanner which is considered necessary for promoting the objects specified in section 1
(I) demand and receive with the prior approval of the Central Government i fees and other charges as inay be specified:
Provided that such fees and other charges payable by the students shall in no case exceed the fees and other charges specified by a medical Institute of t h e Central Government;
(m) reserve at least twenty seats out of every seventy-five seats in undergraduate 1 courses in the institute for local applicants;
(n) provide free treatment to the poor patients in the same manner as are being provided by a medical Institute of the Central Government;
(0) construct quarters for its staffand allot such quarters to the staff in accordance with such regulations as may be made in this behalfi
(p) borrow money, with the prior approval of the Central Government, on the security of the property of the Institute;
', II (q) do all suchother acts and things as may be necessary to further the I specified in section 12.
14. The properties of the Jawaharlal Institute ofPost-Graduate Medical Education and Vest~ng of
Research, Puducherry which vested in the Central Government shall, on the commencement ProPe1 ty
of this Act, vest in the Institute.
15. The Central Government may, after due appropriation made by Parliament by law in Payment to
this behalf, pay to the Institute in each financial year such sums of money and in such Institute
lnanner as may be considered necessary by that Government for the exercise of its powers and discharge of its functions under this Act.
16. (I) The Institute shall maintain a Fund to which shall be credited- Fund of Il~stltute.
,(a) all moneys provided by the Central Government;
(b) all fees and other charges received by the Institute;
(c) all moneys received by the Institute by way of grants, gifts, donations, benefactions, bequests or transfers and
(d ) all moneys received by the lnstitute in any other manner or from any other source.
, (I?) All moneys credited to the Fund shall be deposited in such banks or invested in I
such manner as the Institute may, with the approval of the Central Government, decide.
126 Ja~vaharlal Institute of Post-Graduate Medical Education and [ACT 19 Research, Pudz~cherry
Budget of Institute.
Accounts and audit.
Annual report.
Pension and provident funds.
Authenticallon of orders and instruments of Institute. '
Acts a ~ ~ d proceed~ngs not to be lnvalidared by vacancies, etc
Grant of medical degrees, diplomas, etc , by I ~ ~ s t ~ t u t e
(3) The Fund shall be applied towards meeting the expenses of the Institute including expenses incurred in the exercise of its powers and discharge of its functions under , section 13.
17. ThZ Institute shall prepare in such form and at such time every year a budget in respect of the financial year next ensuing showing the estimated receipts and expenditure of the Institute and shall forward to the Central Government such number of copies thereof as may be prescribed.
18. (1) The Institute shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as the Central Government may, by rules prescribe, and in accordance with such general directions as may-be issued by that Government, in consultation with the Comptroller and Auditor- General of India.
< (2) The accounts of the Institute shall be audited by the Comptroller and Auditor-
General of India and any expenditure incurred by hiin in connection with such audit shall be payable by the Institute to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Institute shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the offices of the Institute as well as of the institutions established and maintained by it.
(4) The Accounts of the Institute as certified by the Comptroller and Auditor-General of India or any other person appointed by hiin in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before both Houses of Parliament.
19. The Institute shall prepare for every year a report of its activities during that year and submit the report to the Central Government in such form and on or before such date as may be prescribed and a copy of this report shall be laid before bothHouses of Parliament within one month of its receipt.
20. (1) The Institute shall constitute for the benefit of its officers, teachers and other employees in such manner and subject to such conditions as may be specified by regulations, such pension and provident funds as it may deem fit.
(2) Where any such pension or provident fund has been constituted, the Central '
Government may declare that the provisions ofthe Provident Funds Act, 1925, shall apply to, 19 of J 925 such fund as if it were a Government Provident Fund.
21. All orders and decisions of the Institute shall be authenticated by the signature of the Director or any other member authorised by the Institute in this behalf and all other instruments shall be authenticated by the signature of such officers as may be authorised by the Institute.
22. No act done or proceeding taken by the Institute, Governing Body or any standing or adhoc cornnlittee under this Act shall be questioned on the ground merely of the existence of any vacancy in, or defect in the constitution of, the Institute, Governing Body or such standing or ad hoc committee.
23. Notwithstanding anything contained in any other law for the time being in force. the Institute shall have the power to grant medical. dental, nursing degrees, diplomas and other academic distinctions and titles under this Act.
OF 20081 ./awaharlal Institute of Post-Graduate Medzcal Education and 127 Research, Pzldzicherry
1u2 of 1956 24. Notwithstanding anything contained in the Indian Medical Council Act, 1956 the 16 of 1948 Dentists Act, 1948, the IndianNursing Council Act, 1947, the medical degrees and diplomas. 48 of 1947 dentat degrees and nursing degrees granted by the Institute under this Act shall be recognised
medical qualifications for the purposes of the Acts aforesaid and shall be deemed to be included in the Schedules to the respective Acts.
25. The Institute shall carry out such directions as may be issued to it from time to time by the Central Government for the efficient administration of this Act.
26. If in, or in connection with, the exercise of its powers and discharge of its functions by the Institute under this Act, any dispute arises between the Institute and the Central Governme~it~ the decision of the Central Government thereon shall be final.
27. The Institute shall furnish to the Central Government such reports, returns and other information as that Government may require from time to time.
28. (1) On and from the date of coinmenceinent of this Act, every einployee holding a post in the Jawaharlal Institute ofPost-Graduate Medical Education and Research, Puducherry, before that date, shall hold thcpost in the Institute by the same tenure, and upon the same terms and conditions of service including remuneration, leave, provident fund, retirement and other terminal benefits as he would have held such post as if this Act had not been passed and shall continue to do so as an employee of the Institute for a period of one year from the date ofthe commencement ofthis Act, unlesshe, within the said period ofone year, opts not to be an employee of the Institute or until his tenure, remuneration or other terms and conditions of service are duly altered by the regulations:
Provided that the officers of the Jawaharlal Institute of Post-Graduate Medical Education and Research, Puducherry belonging to the Central Health Service, who opts t o be an employee of the Institute then, his appointment, pay, allowances and other terms and conditions of service shall be such as may be prescribed.
(2) Every person, who opts not to be an e~nployee of the Institute within the period so *
specified, shall be governed by the rules and orders as are applicable to the Central Government officers and employees of equivalent rank.
(3) Subject.to the provisions of this section, the tenure, remuneration and other terms ,
and conditions of service including pension of any einployee of the Institute shall not be altered to his disadvantage without the previous approval of the Central Government.
29. (1) The Central Government, after consultation with the Institute, may, by notification in the Official Gazette, make rules to cariy out the purposes of this Act:
Provided that consultation with the Institute, shall not be necessary on the first occasion of making of rules under this section, but the Central Government shall take into consideration the suggestions which the Institute may make in relation to the amendment of such rules after they are made.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any ofthe following matters, namely:-
(a) the manner of nomination of inembers under clauses 0') and (k) of sub-section (I) of section 5;
(b) the manner of filling vacancies under sub-section (8) of section 6;
( c ) the powers and functions to be exercised and discharged by the President of the Institute under section 7;
(d) the allowances to be paid to the President and other members of the Institute under section 8;
{e) the control and restrictions in relation to the constitution of standing and ad hoc committees dl-ider sub-section (5) of section 10;
fl the tenure of dffice, salaries and allowances and other landitions of service of the Director at~d other officers and employees of the Institute appointed by the Institute under section 11;
Kecognrt~on of medical qual~ficat~ons granled by Ins t i tu~e
Control by Central Government.
Resolution of differe~ices.
Returus and i~iformation.
Transfer of service of exlstl~ig employees
Power lo make rules
128 Jawaharlul Institute of Post-Graduate Medical Edzication and [ ~ c - r 19 Research, Puducherry
(g) the form in which, and the time at whicll, the budgets and reports shall be prepared by the lnstitute under section 17;
(h) the form of'annual statement of accounts including balance-sheet under sub-section (1) of section 18;
(i) the'form of annual report under section 19;
Q) any other matter which has to be or may be prescribed by rules.
30. (1) The Institute with the previous approval of the Central Government may, by Power to make notification in the Official Gazette, make regulations consistent with this Act and the rules regu1ations made thereunder to carry out the purposks of this Act, and without prejudice to the generality
of this power, such regulations may provide for-
(a) the summoning and holding of meetings, other than the first meeting, o f the ,
Institute, the time and place where such meetings are to be held and the conduct of business at such meetings under section 9;
(I?) the manner of constituting the Governing Body and standing and a d hoc committees, the term of office of, and the manner of filling vacancies therein, the allowances to be paid to the members and the procedure to be followed by the Governing Body; standing and a d hoc committees in the conduct of their business, exercise of their powers, discharge of their functions under section 10;
(c) the powers and duties of the Director and other officers and employees of the Institute under sub-sections (3) and (4) and other conditions of service under sub-section (5) of section 1 1 ;
(4 the power of the Institute under section 13, to specify--
(i) courses and curricula for undergraduate and postgraduate studies;
(ig hold examination and grant degrees, diploinas and other academic distinctions and titles under clause (h);
(zii) the professorships, readerships, lecturerships and other posts which may be instituted and persons who may be appointed to such posts under clause (i);
(ill) the management of the properties of the Institute under clause (k);
(v) the fees and other charges which may be demanded and received by the Institute under clause ( I ) ;
(e) the manner in which, and the conditions subject to which, pension and provident funds may be constituted for the benefit of officers, teachers and other e~nployees of the Institute under sub-section (1) of section 20;
fl any other matter for which under this Act provisions may be made by regulations.
(2) Notwithstanding anything contained in sub-section (I), the first regulations under this Act shall be made by the Central Government; and any regulations so made may be altered or rescinded by the Institute in exercise of its powers under sub-section (I).
1,aylng of rules and regulatlo~ls before Parl~ament.
31. E v e ~ y rule and every regulation made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session. for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or both Houses agree that the rule or regulation should not be made, the rule or regulation shall
OF 20081 Jawaharlal Institute of Post-Graduate Medical Education and 129 Research, Puducherry
thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.
32. (I) If any difficulty arises in giving effect to the provisions of this Act, the Central Power to Government may, by order, published in the Official Gazette, make such provision not remove
inconsistent with the provisions of this Act, as may appear to be neGessary for removing the diff'CU1tiCs
difficulty:
Provided that no such order shall be made under this section, after the expiry of a period of two years from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
THE APPROPRIATION (No. 3) ACT, 2008
No. 20 OF 2008
[3 1st October., 2008.1
An Act to authorise payment and appropriation of certain fbrther sunas fiom and out of the Consolidated Fund of India for the services ofthe financial year 2008-09.
BE it enacted by Parliament in the Fifty- ninth Year of the Republic of India as follows:-
Short title 1. This Act inay be called the Appropriation (No. 3)Act, 2008.
Issue of 2. From and out ofthe Consoiidated Fund of India there may be paid and applied sums RS23ns5,843002000 not exceeding those specified in column 3 of the Schedule amounting in the aggregate to out of the Consolidated the suin of two lakh thirty-seven thousand two hundred eighty-five crore and eighty-four Fund ~ f ~ n d l a for lakh rupees only towards defraying the several charges which will come in course of the 1~111anclal payment during the financial year 2008-09 in respect ofthe services specified in column 2 of year the Schedule.
Approyriat~on 3. The sums authorised to be paid and applied from and out of the Consolidated Fund of lndia by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
[ACT 20 OF 20081 Appropriation (No . 3)
THE SCHEDULE
( See sections 2 and 3 )
O f I Serv~ces and purposes
Department of Agriculture and Coopcra~ion . . . . . Revenue Cap~tal
Department of Agr~cult~~ral Kescarch and E'ducation ................. .. ............................ Revenue
Depart~nent of Animal Husbandry. Dairying and Fisheries ..................................................... Revenue
capital 4 1 Atomic Energy ................ .. ..... . . . . . . . . . . . . . . . . ~ e v e n u e
I Capital ............. 5 Nuclear Power Schemes ...................... ... Revenue
...... 6 1 Department of Chemicals and ~etrochemicals Revenue ................ .............. 7 1 . Department of Fertilisers .. Revenue
......... 8 1 Ministry of Civil Aviation .......... ..... Revenue 9 1 Ministly of Coal ................................................. Reve~iue
10 . I Department of Commerce ............. .... . . . . . . . Revenue ' Capital
. 1 1 / Departnlmt of l~~dus t r ia l Policy and Promotion . . Revenue 1 2 1 Depart~nent of Posts ................................... Revenue
1 3 1 Department of Telecommunicatio~is ................ Revenue Departn~ent of lnformation Technology ................ Revenue
. . Department of Co~lsliiner Affairs ........................ Revenue Department of Food and Public Distribution ......... Revenue
Ministry of Corporate Affairs ............................. Revenue capital
Ministry of Culture ........................................... .Revenue 1 9 . 1 Ministry of Defence ......................................... Revenue
1. Capital
Defence Pensions ................................................ Revenue Services- Army ................................... Revenue
........... ................. 2 2 I. Defence Services-Navy .. Revenue
2 4 1 Defence Ordnance Factories .............................. Revenue 2 5 1 Deltnce Serv~ces-Rescarch and L)evelopment . Revenue 2 7 1 Ministry of Developme~it of Nortli-Eastern
. I ............................................................... Region Revenue 2 8 ~ i n i s t r ~ of Earth Sciences ................................. ~ e v e ~ ~ u e
I Capital ................... Ministry of Ellviro~~nlent and Forests Revenue
Capital Ministry of External Affairs .............. .. ............ Revenue
3 1 1 Department of Economic Affairs ...................... Revenue
i Capital ..............
3 2 1 Payments to Financial Inslitutions ..... Revenue Capital
. 3 3 ( Department of Financial Services ............ .. ...... Revenue 3 5 1 Transfers to State and Ilnion terrltorv
Governments .......... Revenuc Capital
Sums not exceedrng
Total
132 Appropr-iution (No . 3 ) [ACT 20 '
I CHARGBD-Repaymen1 01 Deb/ .............................. :.. Capital
3 8 1 Department of ~ x p e n d i t u t e ................................. Revenue
1
No o f Vote
Pensions ........................... .. . . . . . . . . . . . . . . Revenue
'India;, Audit and .4 ccounts Department ................. Revenue
Department of Revenue ....................... .; .......... Revenue
4 2 1 Dircct Taxes ....................................................... . . Revenue
2 3
Sums not exceedung
... bepartment ofAyurveda. Yoga Naturopathy. Una~u. SiddI~aand Holnoeopathy (AYUSH) .....
Department of Health Research ............................
Depart~ne~lt ofHeavyInd~stry............................. ' ..
. 43
4 4 .
4 5
4 6
..................................................... Indirect Taxes Revenue
Department of Disinvesimcnt ................................ Revenue
Capital
ini is try of Food Processing. Industries ................... Revenue
Department df Health and . Family Welfare ........... Revenue . .
Capital
Revenue
Total
Rs
Serv~ces and purposes Voted by Parliament
Rs
5 0
5 1 5 2
3 3 .
5 4
Revenue
Revenue
Charged on the Consalldated Rlnd ...
I< s
Department of Public Enterprises .............. : ........... Ministry of Home Affairs ....................... .. ....... Cabinet .................. : ....... .. ....................................... Police .................................................................. ; ......
Other Expenditure of the ini is try of Home Affairs .......................................................
Capital
Revenue
Revenue Revenue Revenue Capital
Revenue
Election Commission ........................... ... ........... Law and Justice ......................................................... C H A R G E D . - S Z ~ ) ? ~ ~ ~ ~ Court 01 India ........................ Ministry of Micro, Small and Medium
Enterprises .. ..........................
5 5 .
5 6
57 . .
58
5 9
6 0
Ministry of Mines ........................... ... ....... ; ........ Ministry of Minority Affairs ..: ...............................
................ Ministry of New and Renewable Energy
Transfers to Union telritory ~ o v e r n n ~ e ~ l t s ...... : .... Revenue . . . .
Ministry of Housing and Urban Poverty ' ' ' '
. . A l l e v ~ a t ~ o n ..................................................... Revenue
Depac~ne~l t of School Education and Literacy .... Revenue . . . .
Capital Department of I-ligher Education ......... ... .......... Revenue
Ministry of Information and Broadcasting ............ Revenue . .
Ministry of Labour and Employment ..................... Revenue Capital
... .................. Ministry of Overseas IndiaKAffairs 1 :
.Ministry of Pancl~ayati Raj .....................................
Ministry of ~arl iamentary Affairs ..................... .....
Ministry of Personnel, Public Grievances .......................................................... and Pel~sions
............ . Ministry of Petroleum and Natural Gas :
Revenue
Revenue Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
Revenue
OF 20081 Appropriation (No. 3 ) 133
No. .I
. .
. . . . .
. . . .
o f Vote
Total
Rs ' 8 10,83,00,000
29.79,OO;OOO
3,08,00,0'00 24,89,00,000 10,28,nO,OOO
11.54,00,000 30,00,000.'
21360,57,00,000 79,00,000
100,42,00,000 I 18,15.00,000 207,09.00,000 ' .
12,32,00,000 17,20,00,,000 . ,
1,30,00,'000 13,22,00,000 12,72,00,000 '
220,95,00,000 5,00,00,000 ;
56,89,00,0,00 ,2,88,00,000
24$,05.00,0,00 l,OO,OOO
5,70,00,000 4,27,00;000
11 6,14,00,000 205,00,00.000 '
-14,18,00,000 . ,
12,03,00,000 17,73,00,000
2,00,000 12,09,00,000 ' '. 400,00,00,000
112,65,00,000 , ' 40,23,00,000
112,70,00,000 1,6 1 ;OO,OOO
13,07,00,000 551,07,0~,000
237285,84,00,000
' . Services and purposes Sums not
Voted by '
Parl ia~nent
R s . -
. 10,83,00,000 29,79,00,000
.. 24,89,00,000 i0,28,00,000
, .., 30,00,000
21360,57,00,000 79,00,000
100,42,00,000 11 8.15,00,000
. 207,09,00,000 12,32,00,000
. ~17,20,00,000 1,30,00,000
. 13,22,00,000 1~2,72,00,000
220,95,00,000 . 5,00,00,000
56,89,00,000. . 2,88,00,000
. 245,05,00,000 . . 1,00,000 5,70,00,000
. 4,27,00,000 . 1 16,14,00,000 , 205,00,00,000 . 14,18,00,OOO
12,03,00,000 17,73,00,000
2,OO,QOO 12,09,00,000~
400,00,00,000 112,65,00,000
. 40,23;00,000' 112,70,00,000
: 1,6 1,OO;OOO . 13,07,00,000
55 1,07,00,000
226622,06,00,000
. .
I .......................... ........... 73 Ministry of Planning .. Revenue 74 . Ministry of Power ......... : ................................... Revenue 1
CHARGED.-SIC~~ Hoirsehold u n d Allowances of . -
the President ............................ .. ......................... Revenue . 76 LokSablla .... ;: ........................................ .............. Revenue
...................... ..................... 7 7 Rajya Sablia .: ............... Revenue C H A R G E D . - U ~ ~ O ~ Pi!blic ~ervice '~on;mission Revenue
....................... .... 79 Secretariat of tlie Vice-president ; Revenue . 80 Department of Rural Development ....................... Revenue
.............................. 8 1 Department o f Land Resources Revenue, 82 Depaitmenl of Drinking Water supply ................... Revenue; 8 3 ~ e p a r t ~ n e n l of Science and Teclinology ...... : ......... Revenue 84 Department 01' scientific and Industrial Researcll . 'Revenue
. 85 Department of Ri~teclinology ........................ ; ....... Revenue 86 . Departnient of Shipping ...... '. ............ .. .............. Revenue
Capital . . 8 7 Department of Road ~ran&or t and Ilighways . . . . . . ~ e v e n ~ e
........ 8 8 Ministry o f social Justice and ~mpowerment Revenue. 89 ~ e p a r t n ~ e n t of Space ...... .'.............. .: .... ............... . . Revenue
. Capital 90 Ministry of tatis is tics and Program~ne
.............. .................................... Imple~nenta t ion : Revenue' ................ ............................. 91. Ministry of Steel :?.. Revenue
92 Ministry of Textiles .............. : ......... ...... : ....... Revtnue Capital
. . . 93 Ministry of Tourism ........................................... Revenue 94 Ministry of Tribal Affairs ........................ L... 1,. . Revenue' 95 Andaman and Nicobar Islands .....................A ...... Revenue
Capital ...................... ............ 97 Dadra and Nagar Haveli : ... Revenue'
98 Daman and Diu ....................................... 1: .............. Revenue . 99 Lakshadweep ........................... .. ................. . . . Revenue
. . Capital .............. ....... 100 Department of IJrban Development : -'Revefiue
. . Capital ............................................ . . . . 10 1 Public Works Revelwe
'102 Stationery and Printing ...................................... : Revenue .......................... . I 0 3 Ministry 'of Water ~esou'rces ! . . Revenue
Capital ... 104 Ministry of Women and Child Development :.... Revenue
TOT*&
105 Ministry of Youth Affairs and Sports ..................... Revenue . . . . . I . .
exceeding Charged on the Consolidated Furid
, Rs.
3,08,00,000 . . . .
. 11.54,00,000
. .
. . \ :
. .
. . . . . . .
. ,
. . . . ' . '.
. . . . . .
. . . . . . .
. . . . . . .
. . .
. . . .
. . . . .
. .
. . . . . . .
. . . , '
10663,78.00,000
THE APPROPRIATION (RAILWAYS) No. 4 ACT, 2008
No. 21 OF 2008
[3 1st October, 2008.1
An Act to authorise payment and appropriation of certain further sums from and out of the Consolidated Fund of India for the services of the financial year 2008-09 for the purposes of Railways.
Short title.
Issue of Rs 526,01,70,000 out of Consol~dated Fund of India for financ~al year 2008-09
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as , follows:-
1. This Act may be called t h e ~ ~ ~ r o ~ r i a t i o ' n (Railways) No. 4 Act, 2008.
2. From and out of the Consolidated Fund of Indiathere may be paid and applied sums not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the sum df five hundred twenty-six crore, one lakh and seventythousand rupees towards defraying the several charges which will come in course of payment during the financial year 2008-09, in respect of'the services relating to Railways specified in column 2 of the Schedule.
'
Appropr~atlon , 3. The sums authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be appropriated for the servjces and purposes expressed in the Schedule in relation to the said year.
THE SCHEDULE (See sections 2 and 3)
Vote
2
Services and purposes
Assets-Acquisition, Construction and Replacement
Other Expenditure Capital ....................... Railway Funds ......... Railway Safety Fund ...
TOTAL
3
. Sums not exceeding Voted by
Parliament
Rs.
526,00,30,000 85,000 55,000
526,01,70,000
Charged on the Consolidated Fund
Rs.
--
Total
Rs .
526,00,30,000 85,000 55,000
526,01,70,000
THE INDIAN MARITIME UNIVERSITY ACT, 2008
---
ARRANGEMENTOF SECTIONS
1. Short title and commencement.
2. Definitions.
3. The University.
4. Objects of the University.
5. Powers of the University.
6. Jurisdiction.
7. University open to all classes, castes and creed.
, 8. Fund of the University.
9. The Visitor.
10. Officers of the University.
11. The chancel lot^.
12. The Vice-Chancellor.
13. The Pro-Vice-Chancellor.
14. Deans of Schools.
15. Directors.
16. Registrars.
17. The Finance Officer.
18. Other officers.
19. Authorities of the University.
20. The Court.
21. The Executive Council.
22. The Academic Council.
23. The Board ofAffiliation and Recognition.
24. The Planning Board.
25. The Boards of Schools.
135
136 Arrangement of sections
SECTIONS
26. The Finance Committee.
27. Other authorities of the University.
28. Power to make Statutes.
29. Statutes how to be made.
30. Power to make Ordinances.
31. Regulations.
32. Annual report.
33. Annual accounts. \
34. Conditions of service of employees.
35. Tribuiial ofArbitration.
36. Procedure of appeal and arbitration in disciplinary cases against students.
37. Right to appeal.
38. Provident and pension funds.
39. Disputes as to constitution of University authorities and bodies.
40. Constitution of Committees.
41. Filling of casual vacancies.
42. Proceedings of University authorities or bodies not invalidated by vacancies. A
43. Protection of action taken in good faith.
44. Mode of proof of University Board.
45. Power to remove difficulties.
46. Transitional provisions,
47. Statutes, Ordinances and Regulations to be published in the Official Gazette and to be laid before Parliament.
48. Completion of courses of studies in Colleges or Institutions affiliated fo the University.
49. Transfer of assets and options of the employees.
50. Role of Central Government and Director-General of Shipping.
THE SCHEDULE
THE INDIAN MARITIME UNIVERSITY ACT, 2008
No. 22 OF 2008
[llth November, 2008.1
An Act to establish and incorporate a teaching and affiliating University at the national level to facilitate and promote maritime studies and research and to achieve excellence in areas of marine science and technology, marine environment and other related fields, and to provide for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:- I L
1. ( I ) This Act may be called the Indian Maritime llniversity Act, 2008.
(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint. -,
* w.e.f. 11-11-2008 : Vide Notifi~ation No. S.O. 2660(E) dated 14-1 1-2008.
Short t~t le and collllllellce- n~ctil
138 Indian Maritime ~niversity [ACT 22
2. In this Act, and 'in all Statutes made hereunder, unless the context otherwise requires,-
(a) "Academic Council" means the Academic Council of the University;
(6 ) .'academic staff9 means such categories of staff as are designated as academic staff by the Ordinances;
(c) "Board of Affiliation and Recognition" means Board of Affiliation and Recognition of the University;
(d) "Board of Studies" means the Board of Studies of the University;
(e) "Campus" means the unit established or con~tituted by the University for making arrangements for instruction, research, education and training;
V) "Certificate of Competency" means a certificate issued by the competent authority under the Merchant Shipping Act, 1958; 44 of 1958
(g) "Chancellor", "Vice-Chancellor" and "Pro-Vice-Chancellor" mean, respectively, the Chancellor. Vice-Chancellor and Pro-Vice-chancellor of the University:
(h) "College" means a college maintained by or admitted to the privileges of the University for imparting education and training in maritime studies or in its associated disciplines;
(i) "Court" means the Court of the University;
(j) "Department" means a Department of Studies; and includes a Centre of Studies;
(k) "Director-General" means the Director-General of ~ h i ~ p i h g appointed by the Government of India under sectio,n 7 of the Merchant Shipping Act, 1958; 44 of 1958.
( I ) "Distance Education System" means the system of imparting education through any means of communication, such as, broadcasting, telecasting, correspondence courses, seminars, contact programmes, e-learning o r the combination of any two or more such means;
(m) "Employee" means any person appointed by the University and includes teachers and other staff including deputationists of the University;
(n) "Executive Council" means the Executive Council of the University;
(0) "Finance Committee" means the Finance Committee ofthe University;
(p) "Governing Body" in relation to a college or an institution, means the Governing Body or any other body, by whatever name called, charged with the management of the affairs of such college or institution, as thk case may be, and recognised as such by the University;
(q) "Hall" means a unit of residence for the students of the University, or of a College or an Institution, maintained by the University;
(r) "Institution" means an institution, school, college or centre of studies maintained by or admitted to the privileges ofthe University for imparting education and training in maritime studies or in its associated disciplines;
(s),"Notification" means a notification published in the Official Gazette;
(t) "Off-shore Campus" means an institution, college, centre, school or campus of the University, that could be established outside the country;
(u) "Planning Board" means the Planning Board of the University;
Inclian Maritime University
( v ) "Principal" means the head of a college or an institution;
(n)) "Recognised Institution" means an institution admitted to the privileges of the University for imparting education in maritime studies or its associated disciplines;
(x) "Recognised teachers" means such persons as are recognised by the University for the purpose of imparting instructions in a college or an institution admitted to the privileges of the University;
( y ) "School" means a School of Studies of the University;
(z) "Statutes", "Ordinances" and "Regulations" mean, respectively, the Statutes, the Ordinances and the Regulations made under this Act;
(za) "University" means the Indian Maritime University established under this Act;
(zb) "teachers of the University" means Professors, Associate Professors, Assistant Professors, Readers, Senior Lecturers, Lecturers and such other persons as may be appointed for imparting instruction or conducting research in the University or in any college or institution maintained by the University; and
(zc) "University Grants Commission" means the commission established under 3 of 1956. section 4 ofthe University Grants Commission Act, 1956.
3. (1) There shall be established a University by the name ofIndian Maritime University. The University.
(2) The headquarters ofthe University shall be at Chennai with its campuses at Mumbai, Kolkata, Chennai, Vishakhapatnam and such other places wi thin its jurisdiction as it may deem fit.
(3) The first Chancellor, the first Vice-Chancellor, the first members of the Court, the Executive Council, the Academic Council, the Planning Board and all persons who may hereafter become such officers or members, so long as they continue to hold such office or membership, shall constitute the University.
(4) The University shall have perpetual succession and a common seal and shall sue and be sued by the said name.
(5) The University shall be both, a teaching and an affiliating University.
4. The objects of the University shall be,-- Objects of the U ~ ~ ~ v e r s i t y
(i) to facilitate and promote maritime studies, training, research and extension work with focus on emerging areas of studies like oceanography, maritime history, maritime laws, maritime security, search and rescue, transportation of dangerous cargo, environmental studies and other related fields, and also to achieve excellence in these and connected fields and other matters connected therewith or incidental thereto;
(ii) to promote advanced knowledge by providing institutional and research facilities in such branches of learning as it may deem fit and to make provisions for integrated courses in Science and other key and frontier areas of Technology and allied disciplines in the educational programmes ofthe University;
(iii) to take appropriate measures for promoting innovations in teaching-learning process, inter-disciplinary studies and research; and to pay special attention to the promotion of educational and economic interests and welfare of the people of India;
(rv) to promote fieedom, secularism, equality and social justice as enshrined in the Constitution of India and to act as catalyst in socio-economic transformation by promoting basic attitudes and values of essence to national development; and
, (v) to extend the benefits of knowledge and skills for development of individuals and society by associating the University closely with local, regional and national issues of development.
Indian Maritime University
Powers of the 5. The University shall have the following powers, namely:- U~l~vcrs i ty
( i ) to provide for instruction in such branches of learning as the University may, from time to time, determine and to make provision for research and for the advance- ment and dissemination of knowledge;
(ii) to make provision for recognised institutions to undertake special studies;
(iii) to establish and maintain campuses, colleges, institutions, departments, laboratories, libraries, museums, centres of research, training and specialised studies;
, (iv) to establish and maintain hostels, health centres and other related facilities like auditoria, playgrounds, gymnasiums, swimming pools, training ships;
( v ) to provide for establishment of campuses for serving a group of recognised colleges and to provide for and maintain common resource centres in such campuses in the form of libraries, laboratories, computer centres and the like centres of learning;
(vi) to grant, subject to such conditions as the University may determine, diplomas for certificates other than Certificates of Competencies of Sea-farers, which shall continue to be issued by Director-General of Shipping, Government' of India till the Central hovernment otherwise decides, and confer degrees and other academic distinctions on the basis of examinations, evaluation or any other method of testing on persons, and to withdraw any such diplomas, certificates, degrees or other academic distinctions for good and sufficient cause;
(vii) to confer honorary degrees or other distinctions in the manner prescribed by the Statutes;
(viii) t o organise and to undertake extra-mural studies, training and extension services;
( ix) to institute Directorships, Principalships, Professorships, Associate Professorships, Assistant Professorships and other teaching or academic positions, required by the University and to appoint persons to such Principalships, Professorships, Associate Professorships, Assistant Professorships or academic positions;
(x) to provide for the t e r m and conditions of service of-
(I) Directors, Principals and teachers and other rneinbers of the academic staff appointed by the University;
(ii) teachers and other members of the academic staff appointed by any college or institution; and
(iii) any other employee of recognised college or institution, whether appointed by the University or such college or institution;
(xi) to appoint persons working in any other University or organisation as teachers of the University for a specified period;
fxii) to recognise an institution of higher learning for such purposes as the University may determine and to withdraw such recognition;
(xiii) to organise and conduct refresher courses, workshops, seminars and other programlnes for teachers, evaluators and other academic staff;
(xiv) to appoint on contract or otherwise visiting Professors, Emeritus Professors, Consultants, Scholars and such other persons who may contribute to the advancement of the objects of the University;
(xv)to create teaching, non-teaching, administrative, ministerial and other posts in the University and to make appointments thereto;
OF 20081 Indian Mari t ime Universi ty 141
(xv i ) to co-operate or collaborate or associate with any other University or authority or institution of higher learning within India or abroad, in such manner and for such purposes as the University may determine;
(xv i i ) to approve appointment of persons for imparting instructions in any institution admitted to the privileges ofthe University and to withdraw such approval;
(xvii i) to inspect recognised institutions through suitable machinery established for the purpose, and to take measures to ensure that proper standards of instruction, leaching and training are maintained by them, and adequate library, laboratory, hospital, workshop and other academic facilities are provided for;
(xix) to prescribe fees and other charges to be levied on the students of self- financing colleges and institutions;
(xx) to coordinate the work of different colleges and institutions working in the same and similar areas;
( x x i ) to set up central facilities like computer centre, training centre, instrumentation centre, library, simulators;
(xxii) to set up curriculum development centres for different subjects;
(xzciii) to admit to its privileges colleges and institutions, not maintained by the University, and to withdraw all or any of those privileges in accordan~e wit11 such conditions as may be prescribed by the Statutes;
(xxiv) to recognise guide, supervise and control Halls not maintained by the University and other accommodation for students, and to withdraw any such recognition;
(xxv) to make provision for research and advisory services and for that purpose, to enter into such arrangements with other institutions,or bodies as the University may deem necessary;
(xxvi) to prescribe fees for recognising of colleges and institutions;
(xxvii) to determine standards of admission to the University which may include examination, evaluation or any other method of testing;
( x x v i i i ) to institute and award fellowships, scholarships, studentships, assistantships, medals and prizes;
(xxix) to demand and receive payment of fees and other charges;
(xxx) to supervise the residences of the students of the University and to make arrangements for promoting their health and general welfare;
(xxxi) to make such special arrangements in respect of women students as the University may consider desirable;
(xxxii) to regulate the conduct of the students of the University and of colleges and institutions;
(xxxiii) to control and regulate admission of students for various courses of study in Departments, recognised institutions, schools and centres of studies;
(xxxiv) to regulate the work and conduct of the employees of the University and of the employees of the colleges and institutions;
(xxxv) to regulate and enforce discipline among the employees and students of the University and to take such disciplinary measures in this regard as may be deemed necessary;
142 Indian Maritime University [ACT 22
(xxxvi) to prescribe code of conduct for managements of recognised colleges and institutions;
(xxxvii] to make arrangements for promoting the health and general welfare of the employees of the University and those of colleges and institutions;
(xxxviir] to receive benefactions, donations and gifts from persons and to name after them such chairs, institutions, buildings and the like, the University may determine, whose gift or donation to the University is worth such amount as the University may decide;
(xxxix) to acquire, hold, manage and dispose of any property, movable or immovable, including trust and endowment properties for the purposes ofthe University;
( X I ) to borrow, with the approval of the Central Government, on the security of the property of the University, money for the purposes of the University;
(xli) to assess needs of the students in terms of subjects, fields of specialisation, levels of education and training of technical manpower, both on short and long term basis, and to initiate necessary programmes to meet these needs;
(xlii) to initiate measures to enlist the co-operation of the industry to provide complementary facilities;
(xliii) to provide for instruction through "distance learning" and "open approach" and for mobility of students from the non-formal open learning stream to the formal stream and vice versa;
(xliv) to establish such campuses, special centres, specialised laboratories or other units for research and instruction as are, in the opinion of the University, necessary for the hrtherance of its objective;
(xlv) to confer autonomous status on a college or an institution or a Department, as the case may be, in accordance with the Statutes;
(xlvi) to arrange for the training to upgrade maritime standard of the employees of the industryXand institutes and to levy fees for such training as prescribed by the Statutes;
(xlvil) to establish Off-shore Campus at any place outside the Country as and when it is considered necessary for advancing the aims and objectives of the University; and
(xlviii) to do all such other acts and things as may be necessary, incidental or conducive to the attainment of all or any of its objects.
Jurisdiction 6. The jurisdiction of the University shall extend to the whole of India.
Univers~ty 7. The University shall be open to persons of either sex and of whatever caste, creed, Open lo race or class, and it shall not be lawful for the University to adopt or impose on any person, classes, castes and creed any test whatsoever of religious belief or profession in order to entitle him to be appointed
as a teacher of the University or to hold any other office therein or be admitted as a student in the University or to graduate thereat or to enjoy or exercise any privilege thereof:
Provided that nothing in this section shall be deemed to prevent the University from making special provisions for the employment or promotion of educational interests of women, physically handicapped or of persons belonging to the weaker sections of the society and, in particular, of the Scheduled Castes and the Scheduled Tribes.
Fund o f the 8. ( I ) There shall be a University Fu~ld which shall include- Un~vcrsity
( a ) any contribution or grant made by the Central Government or an instru~iientality of the Central Government;
or; 20081 Indian Maritime University 143
(b ) any contribution or grant made by the State Governments;
(c) any contribution from the shipping companies, off-shore construction companies and diving companies;
(d) any bequests. donations, endowments or other grants made by any private individual or institution;
(e) income received by the University from fees and charges; and
( f ) amounts received from any other source.
(2 ) The said fund shall be utilised for'such purposes of the University and in such manner as may be prescribed by the Statutes and the Ordinances.
9. (1) The President of India shall be the Visitor of the University. The Visltor.
(2 ) The Visitor may, from time to time, appoint one or more persons to review the work and progress of the University, including colleges and institutions managed by it, and to submit a report thereon; and upon receipt of that report, the Visitor may, after obtaining the views of the Executive Council thereon through the Vice-Chancellor, take such action and issue such directions as he considers necessary in respect of any of the matters dealt with in the report and the University shall be bound to comply with such directions.
(3 ) The Visitor shall have the right to cause an inspection to be made by such person or persons as he may direct, of the University, its buildings, libraries, laboratories and equipment, and of any college, institution or Campus maintained by the ~ n h e r s i ~ or admitted to its privileges; and also ofthe examinations, instruction and other work conducted o r done by the University and to cause an inquiry to be made in like manner in respect of any matter connected with the administration or finances of the University, colleges or institutions.
(4) The Visitor shall, in every matter referred to in sub-section (3), give notice to the University of his intention to cause an inspection or inquiry to be made,- ,
(a) to the University, if such inspection or inquiry is to be made in respect of the University or any college or institution maintained by it, or
(b) to the management ofthe college or institution, ifthe inspection or inquiry is to be made in respect of the college or institution admitted to the privileges of the University,
and the University or the management, as the case may be, shall have the right to make such representations to the Visitor, as it may consider necessary.
(5) After considering the representations, if any, made by the University or the management, as the case may be, the Visitor may cause to be made such inspection or inquiry as is referred to in sub-section (3).
(6) Where any inspection or inqui~y has been caused to be made by the Visitor, the University or the management shall be entitled to appoint a representative, who shall have the right to be present in person and be heard at such inspection or inquiry.
(7) The Visitor may, if the inspection or inquiry is made in respect of the University, college or institution maintained by it, address the Vice-Chancellor with reference to the result of such inspection or inquiry togcther with such views and advice with regard to the action to be taken thereon, as the Visitor may be pleased to offer, 2nd on receipt of address made by the Visitor, the Vice-Chancellcs shall communicate forthwith to the Executive Council the results of the inspection or inquiry, and the views of the Visitor and the advice tendered by him upon the action to be taken thereon.
(8) The visitor may, if the inspection or inquiry is made in respect of any college or institution admitted to the privileges of the University, address the management conce~~)ed through the Vice-Chancellor with reference to the result of such inspection or inquiry, hls views thereon and such advice as he may be pleased to offer upon the action to be taken thereon.
144 Indian Maritime [Jniversity [ACT 22
(9) The Executive Council or the management, as the case may be, shall communicate, through the Vice-Chancellor to the Visitor such action, if any, as it proposes to take or has been taken upon the result of such inspection or inquiry.
(10) Where, the Executive Council or the management, does not, within a reasonable time, lake action to the satisfaction of the Visitor, the Visitor may, after considering any explanation furnished or representation made by the Executive Council or the management, issue such directions as he inay think fit and the Executive Council shall comply with such directions.
(11) Without prejudice to the foregoing provisions of this dection, the Visitor inay, by order in writing, annul any proceeding ofthe University which is not in conformity with the Act, the Statutes or the Ordinances:
Provided that before making any such order, the Visitor shall call upon the Registrar to show cause why such an order should not be msde, and, if any cause is shown within a reasonable time, he shall consider the same.
112) Notwithstanding anything contained in the foregoing provisions, the Visitor may give any direction to the University after giving an opportunity to the University as the circu~nstances warrant.
(13) The Visitor shall have such other powers as may be prescribed by the Statutes.
0ff1cerB of 10. The following shill be the officers of the University:- the Un lver- sity ( I ) the Chancellor;
(2) the Vice-Chancellor;
(3) the Pro-Vice-Chancellor;
(I) the Deans of Schools;
(5) the Directors;
(6) the Registrars;
('7) the Finance Officer; and
(8) such other oficers as may be declared by the Statutes to be officers of the University.
The 11: (I) The Chancellor shall be appointed by the Visitor in such manner as may be . prescribed by the Statutes.
(2) The Cha"ncel1or shall, by virtue of his office, be the Head of the University.
(3) The Chancellor shall, if present, preside at the convocations ofthe University held for conferring degrees.
The Vice- 12. (1) The Vice-chancellor shall be appointed by the Visitor in such manner as may be Chancellor prescribed by the Statutes.
(2) The Vice-Chancellor shall be the principal executive and academic officer of the University, and shall exercise general supervision and control over the affairs ofthe University and give effect to the decisions of all the authorities of the University.
(3) The Vice-Chancellor may, if he is of opinion that immediate action is necessary on any matter, exercise any power conferred on any authority of the University by or under this Act and shall report to such authority the action taken by him on such matter:
provided that to have been taken, final:
if the authority concerned is of opinion that such action ought not it may refer the'matter to the Visitor whose decision thereon shall be
OF 20081 Indian Marititne University 145
Provided further that any person in the service of the University who is aggrieved by the action taken by the Vice-Chancellor under this sub-section shall h a ~ e the right to appeal against such action to the Executive Council within three months from the date on which decision on such action is communicated to him and thereupon the Executive Council may confirm, modify or reverse the action taken by the Vice-Chancellor.
(4) The Vice-Chancellor, if he is of the opinion that any decision of any authority ofthe University is beyond the powers of the authority conferred by the provisions of this Act, the Statutes or the Ordinances or that any decision taken is not in the interest of the University, may ask the authority concerned to review its decision within sixty days of such decision and if the authority refuses to review the decision either in whole or in part or no decision is taken by it within the said period of sixty days, the matter shall be referred to the Visitor whose decision thereon shall be final.
(5) The Vice-Chancellor may cause an inspection to be made by such person or persons as he may direct, of acollege or an institution not being maintained by the University, its buildings, libraries, laboratories and equipment, and also examinations, teaching and other work conducted or done by the college or the institution and cause an inquiry, to be made in the like manner, in respect ofany matter connected with the administration or finance of the college or the institutions.
(6) The Vice-Chancellor shall exercise such other powers and perform such other duties as may be prescribed by the statutes or the Ordinances.
13. The ~r&~ice-chancellor shall be appointed in such manner, on such terms and The pro-vice- conditions of service, and shall exercise such powers and perform such duties, as may be Cl~ancellor.
prescribed by the Statutes.
14. Every Dean of a School shall be appointed in such manner and shall exercise such Deans of
powers and perform such duties, as may be prescribed by the Statutes. Schools
15. Every Director shall be appointed in such manner, on such terms and conditions of Directors
service, and perform such duties, as may be prescribed by the Statutes.
16. (1) Every Registrar shall be appointed in such manner, as may be prescribed by the Registrars. - Statutes.
(2) The Registrar shall have the power to enter into agreement, sign documents and authenticate records on behalf of the University.
(3) Every Registrar shall exercise such powers and perform such duties, as may be prescribed by the Statutes.
17. The Finance Officer shall be appointed in such manner and shall exercise such The Finance
powers and perform such duties, as may be prescribed by the Statutes. Officer
18. The manner of appointment and powers and duties of the other officers of the Other
University shall be prescribed by the Statutes. officers
19. The following shall be the authorities of the University:- Author~tles of the
( I ) the Court; Unlverslty.
(2) the Executive Council;
(3) the Academic Council;
(4) the Planning Board;
(5) the Board ofAffiliation and Recognition;
(6) the Boards of Schools;
(7 ) the Finance Committee; and
(8) such other authorities as may be declared by the Statutes to be the authdrities of the University. .
1
146 Indian Maritime University [ACT 22
The Court 20. (1) 'The constitution of the Court and the term of office of its members shall be prescribed by the Statutes.
(2) Subject to the provisions of this Act, the Court shall have the following powers and functions, namely:-
(a) to review, from time to time, the broad policies and programmes o f the University and to suggest measures for the improvement and development o f the University;
(b) to consider and pass resolutions on the annual report and the annual accounts of the University and the audit report on such accounts;
(c) to advise the Visitor in respect of any matter which may be referred to it for advice; and
(4 to perform such other functions as may be prescribed by the Statutes.
The Executive 21. (1) The Executive Council shall be the principal executive body of the University. Counc~l.
(2) The constitution ofthe Executive Council, the term of office of its members and its powers and functions shall be prescribed by the Statutes.
The Academic 22. (1) The Academic CoOncil shall be the principal academic body of the University COUIICII and shall, subject to the provisions of this Act, the Statutes and the Ordinances, have the
control and supervision over, and be responsible for, the maintenance of standards of instruction, education and examination within the University and shall exercise such other powers and perform such other duties as inay be conferred or imposed upon it.
(2) The Academic Council shall have the right to advise the Executive Council 011 all academic matters.
(3) The constitution of the Academic Council and the term of office of its members shall be such as may be prescribed by the Statutes.
The Board of 23. (1) The Board of Affiliation and Recognition shall be responsible for admitting Affrllatloll and colleges and institutions to the privileges of the University. Recognition.
(2) The constitution of the Board ofAffiliation and Recognition, the term of office of its members and its powers and duties shall be such as may be prescribed by the Statutes.
The Planning 24. ( I ) The Planning Board shall be the principal planning body of the University. Board.
(2) The Planning Board shall be responsible for monitoring the development of the University.
(3) The constitution of the Planning Board, term of office of its members and its powers and functions shall be prescribed by the Statutes.
The Boards of 25. (1) There shall be such number of Boards of Schools as the University may schools. determine from time to time.
(2) The constitution, powers and finctions of the Boards of Schools shall be such as may be prescribed by the Statutes.
The F~nance 26. The constitution, powers and functions of the Finance Committee shall be Comlnlttee prescribed by the Statutes.
Other 27. The constitution, powers and functions of other authorities, as may be declared by Of the Statutes to be the authorities of the University, shall be prescribed by the Statutes.
the Unlvers~ty
Power to 28. Subject to the provisions ofthis Act, the Statutes may provide for all or any ofthe make statutes followi~lg matters, namely:-
OF 20081 Indian .Maritime University 147
(a) the constitution, powers and functions of the authorities and other bodies of the University, as may be constituted from time to time;
(b) the election and continuance in office of the members of the said authorities and bodies, the filling up of vacancies of members, and all other matters relating to those authorities'and other bodies for which it may be necessary or desirable to provide;
(c) the manner of appointment of the officers of the University, terms and conditions of service, their powers and duties and emoluments;
(4 the manner of appointment of teachers, academic staff and other e~nployees of the University and their emoluments;
(el the manner of appointment of teachers and academic staff working in any other University or organisation for a specific period for undertaking a joint project, their terms and conditions of service and emoluments;
I'$ the conditions of service of employees including provision for pension, insurance and provident fund, the manner of termination of service and disciplinary action;
(a, the principles governing the seniority of service of the employees of the University;
(11) the procedure for arbitration in cases of dispute between e~nployees or students and the University;
(9 the procedure for appeal to the Executive Council by any employee or student against the action of any officer or authority of the University;
Q) the conferment of autonomous status on a college or an institution or a Department;
(k) the establishment and abolition of Schools, Departments, Centres, Halls, colleges and institutions;
(1) the conferment of honorary degrees;
(111) the withdrawal of degrees, diplomas, certificates and other academic distinctions;
(n) the conditions under which colleges and institutions may be admitted to the privileges of the University and the withdrawal of such privileges;
(0) the institution of fellowships, scholarships, studentships, assistantships, medals and prizes;
(pl the delegation of powers vested in the authorities or officers of the University;
(q) the maintenance of the discipline among the employees and students; and
(r) all other matters which by this Act are to be or may be provided for by the Statutes.
29. (1) The first Statutes are those set out in the Schedule.
(2) The Executive Council may, from time to time, make new or additional Statutes or may amend or repeal the Statutes referred to in sub-section ( I ) :
Provided that the Executive Council shall not make, amend or repeal any Statutes affecting the status, powers or constitution of any authority of the University until such authority has been given an opportunity of expressing an opinion in writing on the proposed changes, and any opinion so expressed shall be considered by the Executive Council.
Statutes how '
to be made.
148 Indian Maritin~e Uiziversity [ACT 22
(3) Every new Statute o'r addition to the Statutes or any amendment or repeal of a Statute shall require the assent of the Visitor who may assent thereto or withhold assent or remit lo the Executive Council for consideration.
(4) A new Statute or a Statute amending or repealing an existing Statute shall have no validity unless it has been assented to by the Visitor.
(5) Notwithstandng anything contained in the foregoing sub-sections, the Visitor may make new or additional Statutes or amend or repeal the Statutes referred to in sub- section ( I ) , during the period ofthree years immediately after the commencement o f this Act:
Provided that the Visitor may, on the expiry of the said period of three years, make, within one year froin the date of such expiry, such detailed Statutes as he inay consider necessary and such detailed Statutes shall be laid before both Houses of Parliament.
(6) Notwithsanding anything contained in the foregoing sub-section, the Visitor inay direct the University to make provisions in the Statutes in respect of any matter specified by him and ifthe Executive Council is unable to implement such direction within sixty days of its receipt, the Visitor may, after considering the reasons, if any, communicated by the Executive Council for its inability to comply with such direction, make or anlend the Statutes suitably.
Power to 30. ( 1 ) Subject to the provisions of this Act and the Statutes, the Ordinances may make provide for all or any ofthe following matters, namely:- !
Ordinances. (a) the admission of students to the University and their enrolment as such;
(6) the courses of study to be laid down for all.degrees, diplomas and certificates of the University;
. (c) the medium of instruction and examination;
(d) the award of degrees, diplomas, certificates and other academic distinctions, the qualifications for the same and the means to be taken relating to the granting and obtaining of the same;
(e) the fees to be charged for courses of study in the University and for admission to the examinations, degrees and diplonlas of the university;
fl the conditions for award of fellowships, scholarships, studentships, assistantships, medals and prizes;
(g) the conduct of examinations, including the term of of ice and manner of appointment and the duties of examining bodies, examiners and moderators;
(h) the conditions of residence of the students of the University;
(i) the special arrangements, if any, which may be made for the residence, discipline and teaching of women students and the prescribing of special courses of studies for tl~ern;
0) the appointment and emoluments of employees other than those for whom provision has been made in the Statutes;
(k) the establishment of centre of Studies, Board of Studies. Special centre, Specialised Laboratories and other Committees;
(I) the manner of co-operation and collaboration with other Universities in India or abroad and authorities including learned bodies or associations;
(m) the creation, composition and functions of any other body which is considered necessary for improving the academic life of the University;
(n) such other terms and conditions of service of teachers and other academic staff as are not prescribed by the Statutes;
OF 20081 Indian Maritirtze University 149
(0) the management of colleges and institutions maintained by the University;
(pl the supervision and management of colleges and institutions admitted to the privileges of the University; .
(q) the setting up of a machinery for redressal of grievances of employees; and
(r) all other matters which by this Act or the Statutes may be provided for by the Ordinances.
(2) The first Ordinances shall be made by the Vice-Chancellor with the previous approval of the Central Government and the Ordinances so made may be amended, repealed o r added to at any time by the Executive Council in the manner prescribed by the Statutes.
31. The authorities of the University may make Regulations, consistent with this Act, Regulations the Statutes and the Ordinances in the manner prescribed by the Statutes, for the conduct of their own business and that of the Committees, if any, appointed by them and not provided for by this Act, the Statutes or the Ordinances.
32. (1) The annual report of the University shall be prepared under the direction ofthe Annual report Executive Council, which shall include, among other matters, the steps taken by the University towards the fulfilment of its objects and shall be submitted to the Court on or after susli date as may be prescribed by the Statutes and the Court shall consider the report in its annual meeting.
(2) The Court shall submit the annual report to the visitor along with its comments, if any.
e(3) A copy of the annual report, as prepared under sub-section (I), shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.
33. (1) The annual accounts and brlance sheet of the University shall be prepared under the directions of the Executive Council and shall, once at least every year and at intervals of not more than fifteen montl~s, be audited by the Comptroller and Auditor-General of India or by such persons as he may authorise in this behalf.
Annual accouilts.
(2) A copy of the annual accounts together with the audit report thereon shall be submitted to the visitor and the Court along with the observations, if any, of the Executive Council.
(3) Any observation made by the Visitor on the annual accounts shall be brought to the notice of the Court and the observations of the Court, if any, shall, after being considered by the Executive Council, be submitted to the Visitor.
(4) A copy of the annual accounts together with the audit report as submitted to the Visitor, shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.
(5) The audited annual accounts after having been laid before both Houses ofparliament shall be published in the Gazette of India. t.
34. (1) The University shall enter into written contract of service with every elnployee Cond~ttons of of the University appointed on regular basis or otherwise and the terms and conditions of servlcc of
the contract shall not be inconsistent with the provisions.of this Act, the Statutes and the Ordinances.
(2)Acopy ofthe contract referred to in sub-section (I) shall be kept with the Universify and a copy thereof shall also be furnished to the employee concerned.
35. (1) Any dispute arising out of the contract between the University and any Tribunal of
einployee shall, at the request o f the employee, be referred to a Tribunal of Arbitration consisting of one member appointed by the Executive Council, orle member nominated by the employee concerned and an umpire appointed by the Visitor.
150 Indian Maritime i7nii)ersity [ACT 32
(2) The decision of the Tribunal of Arbitration shall be final and binding on the parties.
(3) Every request made by the employee under sub-section (I), shall be deemed to be a submission to arbitration upon the terms of this section within the meaning of the Arbitration and Conciliation Act, 1996. 26 of 1996
(4) The procedure for regulating the work of the Tribunal shall be prescribed by the Statutes.
Procedure of 36. (I) Any student or candidate for an examination whose name has been appeal and removed from the rolls of the University by the orders or resolution of the Vice-
I n Chancellor and who has been debarred from appearing at the examinations of the d l s c i p l ~ n a r y cases against University for more than one year, may, within ten days of the date of receipt of such students. orders or copy of such resolution by him, appeal to the Executive Council and the
Executive Council may confirm, modify or reverse the decision of the Vice-Chancellor ,o r the Committee, as the case may be.
(2) Any dispute arising out of any disciplinary action taken by the University against a student shall, at the request of such student, be referred to a Tribunal ofArbitration and the provisions of section 35 shall, as far as may be, apply to a reference made under this sub- section.
Right to 37. Every employee or student of the University or of a college or institution maintained appeal. by the University shall, notwithsadding anything contained in this Act, have a right to
appeal within such time as may be prescribed by the Statutes to the-Executive Council against the decisioll of any officer or authority of the, University or of the Principal of any college or institution, as the case may be, and thereupon the Executive Council may confirm, modify or reverse the decision appealed against.
Provident and 38. (1) The University shall constitute for the benefit of its employees such provident PensLon funds. or pension fund or provide such insurance schemes as it may deem fit in such manner and
subject to such conditions as may be-prescribed by the Statutes.
(2) Where such provident fund or pension fund has been so constituted, the Central Government may declare that the provision of the Provident Funds Act, 1925 shall apply to 19 of 1925.
such fund, as if it were a Government.provident fund.
Disputes as to 39. If any question arises as to whether any person has been duly elected or appointed as, or is entitled to be, a member of any authority or other body of the University, the matter
of University authorities shall be referred to the Visitor whose decision thereon shall be final. and bod~es.
Constltut~on 40. Where any authority of the University is given power by this Act or the Statutes to o f appoint Committees, such Committees shall, save as otherwise provided, consist of the Committees. members ofthe authority concerned and of such other person, if any, as the authority in each
case may think fit.
Fill~ng of 41. All casual vacancies among the members (other than ex officio members) of any casual authority or other body ofthe University shall be filled, as soon as may be, by the person or vacancies. body who appointed, elected or co-opted the member whose place has become vacant and
the person appointed, elected or co-opted to a casual vacancy shall be a member of such authority or body for the residue of the term for which the person of whose place he fills
' would have been a member.
Proceed~ngs 42. No act or proceedings of any authority or other body of the University shall be of University invalid merely by reason of the existence of a vacancy or vacancies among its members. authorltles or bod~es not I
lnval~dated by vacancies.
-OF 20081 Indiun Mariiinte U~ziversitj 151
43. No suit or other legal proceedings shall lie against any officer or other employee of Protectloll of the University for anything which is in good faith done,or intended to be done in pursuance action taken
of any of the provisions of this Act, the Statutes or the Ordinances. in good falrli.
44. A copy of any receipt, application, notice, order, proceedings, resolution o f any Mode of authority or Committee of the University, or other documents in possession of the University, Proof of
oiany entry in any register duly maintained by the University, if certified by the Registrar, ~''':T""Y shall be received asprima facie evidence ofsuch receipt, application, notice, order, proceeding, resolution or documents or the existence of entry in the register and shall be admitted as evidence ofthe matters and transactions therein where the original thereof would, ifproduced, have been admissible in evidence, notwithstanding anything contained in the Indian Evidence
1 of 1872. Act, 1872 or in any other law for the time being in force.
45. ( 1 ) If any difficulty arises in giving effect to the provisions of this Act, the Central Power to Government may, by order published in the Official Gazette, make such provisions, not ~ ~ ~ o v e
inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for d'fficultles.
removing the difficulty:
Provided that no such order shall be made under this section after the expiry of three years from the commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
46. Notwithstanding anything contained in this Act and the Statutes,- Trai~sitional piovisions.
fa) the first Chancellor and the first Vice-Chancellor shall be appointed by the Visitor and each of the said officers shall hold oflice for a term of three years;
(b) the first Registrar and the first Finance Officer shall be appointed by the Visitor on the recommendation of the Vice-Chancellor and each of the said officers shall hold office for a term of two years;
(c) the first Court and the first Executive Council shall consist of not more than fifteen members: who shall be nominated by the Visitor and they shall hold office for a term of two years;
(4 (i) the first Planning Board shall consist of not more than fifteen members, i
who shall be nominated by the Visitor out of a panel subm~tted by the Vice-Chancellor and they shall hold office for a term of two years; and
(ii) the first Planning Board shall, in addition to the powers and functions conferred on it by this Act, exercise the powers of the Academic Council, until the Academic Council is constituted under the provisions of this Act and the Statutes, and in the exercise of such powers, the Planning Board may co-opt such members as it may decide:
provided 'that if any vacancy occurs in the above offices or authorities, the same shall be filled by appointment or nomination, as the case may be, by the Visitor, and the person so appointed or nominated shall hold office for so long as the officer or member in whose place he is appointed or nominated would have held that office, if such vacancy had not occurred.
47. (1) Every Statute, Ordinance or Regulation made under this Act shall be published Statutes,
in the Official Gazette. Ordinances and Regulations to (2) Every Statute, Ordinance or Regulation made under this Act shall be laid as soon be
as may be after it is made, before each House of Parliament, while it is in session, for a total ill the Officla\ period of thirty days which may be comprised in one session or in two or more successive Gazette and
to be 1a1d sessions, and if, before the expiry of the session iinmediately following the session or the before successive sessions aforesaid, both Houses agree in making any modification in the Statute, Parliament
152 Indian Maritime University [ACT 22
Ordinance or Regulation or both Houses agree that the Statute, Ordinance or Regulation should not be made, the Statute, Ordinance or Regulation shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that Statute, Ordinance or Regulation.
(3) The power to make Statutes, Ordinances or Regulations shall include the power to give retrospective effect from a date not earlier than the date of coinmencement of this Act, to the Statutes, Ordinances or ~egulations or any of thein but no retrospective effect shall be given to any Statute, Ordinance or Regulation so as to prejudicially affect the interests of any person to whom such Statute, Ordinance or Regulation inay be applicable..
Completion of courses of studies In colleges or ins t~ tu t~ons affiliated to the Un~versity.
Transfer of assets and options of the employees.
48. Notwithstanding anything contained in this Act, or in the Statutes or the Ordinances, any student of a college or an institution, who, immediately before the admission of such college or institution to the privileges of the University. was studying for a degree, diploma or ,certificate of any University constituted under any Act, shall be permitted by the University, to complete his course for that degree, diploma or certificate, as the case may be, and the University shall provide for the instructions and examination of such student in accordance with the syllabus of studies of such college or institution or University, as the case may be.
49. Notwithstanding anything contained in this Act, or in the Statutes or the Ordinances, conseiuent upon merger of the Training Ship Chanakay, Mumbai, the Marine Engineering and Research Institute, Mumbai, the Marine Engineering and Research Institute, Kolkata, La1 Bahadur Shastri College ofAdvance Maritime Studies, Mumbai, the National Maritime Academy, Chennai. Indian Institute of Port Management, Kolkata and the National Ship Design and Research Centre, Visakhapatnam into the Indian Maritime University, all the assets and-employees shall stand transferred to the University and such employees shall have the following options:
(4 the employees ofthe four training institutes under Indian Institute of Maritime Studies who shall stand transferred to Indian Maritime University shall have the option to continue on deemed deputation in '~ndian Maritime University on the terms and conditions in force of the Central Government and also continue to retain or to be allotted government residential accommodation on turn and avail of the Central Government Health Scheme facilities till their retirement;
(ii) the employees of the National Maritime Academy, Chennai, Indian Institute of Port Management, Kolkata and the National Ship Design and Research Centre, Visakhapatnam shall have the option to continue on the terms and conditions of their respective institutes till their retirement; and
(iii) all employees shall have the option to join University as per the service conditions of the University.
Role of Central 50. (I) The University shall, in discharge of its functions under this Act, be bound by G o v e r n m e l l t such directions on questions of policy as the Central-Government may give in writing to it and Director- f i General of om time to time.
Shlpp~ng (2) The decision of the Central Government as to whether a question is one of policy or not shall be final. i
OF 20081 Indian ~ar i t i ine Universiv 153
THE SCHEDULE
(See section 29)
THE STATUTES OF THE UNIVERSITY
1. ( I ) The Chancellor shall be appointed by the Visitor reco~ninended by the Executive T h e ,
Council from amongst three persons of eminence in the field of academic, maritime, public Chancellor
administration, or public life ofthe country:
Provided that if the Visitor does not approve of any of the persons so recommended, he may call for fresh recommendations from the Executive Council.
(2) The Chancellor shall hold office for a term ofthree years and shall be eligible for re- appointment:
Provided that notwithstanding the expiry of his term of ofice, the Chancellor shall continue to hold office until his successor enters upon his office.
2. (1) The Vice-Chancellor shall be appointed by the Visitor from a panel o f not less The Vice- than three persons having experience in the field of human resource management, maritime, Chancellor
public administration, marine or port administration:
Provided that if the Visitor does not approve of any of the persons included in the panel, he may call for a fresh panel.
(2) The Committee referred to in clause ( I ) , shall consist of three persons, none of whoinshall be an employee of the University or the Academic Council or a member of the Court, the Executive Council, Planning Board or member of any authority ofthe University or connected with an institution recognised by or associated with the University and out of the
, three persons, one shall be nominated by the Executive Council, one by the Court and one by the Visitor and the nominee of the Visitor shall be the convener ofthe Committee.
(3) The Vice-Chancellor shall be a whole-time salaried officer ofthe University.
(4) The Vice-Chancellor shall hold office for a term offive years froin the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier, and he shall not be eligible for re-appointment:
Provided that notwithstanding the expiry of the said period of five years, he shall continue in office until his successor is appointed and enters upon his office:
Provided further that the Visitor may direct any Vice-Chancellor after his term has expired, to continue in office for such period, not exceeding a total p'eriod of one year, as may be specified by him.
(5) The emoluments and other conditions ofservice ofthe Vice-Chancellor shall be as follows:-
( i ) The Vice-Chancellor shall be paid a monthly salary and allowances other than the house rent allowance, at the rates fixed by the Central Government from time to time and he shall be entitled, without payment of rent, to use a furnished residence throughout his term of office and no charge shall fall on the Vice-Chancellor in respect of the maintenance of such residence.
(ii) The Vice-Chancellor shall be entitled to such terminal benefits and allowances as may be fixed by the Executive Council with the approval of the Visitor ftom time to tune:
Provided that where an employee ofthe University or a college or an institution maintained by or affiliated to it, or of any other University or any itlstihltion maintained by or affiliated to such other University, is appointed as the Vice-Chancellor, he may be
154 Indian Maritime University , [ACT 22
allowed to continue to contribute to any provident fund of which he is a member and the University shall contribute to the account of such person in that provident fund at the same rate at which the person had been contributing immediately before his appointment as the Vice-Chancellor:
Provided further that where such employee had been a member of any pension scheme, the University shall make the necessary contribution to such scheme.
(iii) The Vice-Chancellor shall be entitled to travelling allowance at such rate as may be fixed by the Executive Council.
(iv) The Vice-Chancellor shall be entitled to leave on full pay at the rate of thirty days in a calendar year and the leave shall be credited to his account in advance in two half-yearly instalinents of fifteen days each on the 1st day of January and July every year:
Provided that ifthe Vice-Chancellor assumes or relinquishes charge ofthe office of the Vice-Chancellor during the currency of a half year, the leave shall be credited proportionately at the rate oftwc 2nd-a-halfdays for each completed month of service.
( v ) In addition to the leave referred to in sub-clause (iv), the Vice-Climcellor shall also be entitled to half pay leave at the rate of twenty days for each completed year of service. This half pay leave may also be availed of as commuted leave on full pay on medical certificate. When commuted leave is availed, twice the amount of half pay leave shall be debited against half pay leave due.
(6) If the'office of the Vice-Chancellor becomes vacant due to death, resignation or otherwise, or if he is unable to perform his duties due to ill health or any other cause, the Pro-Vice-chancellor shall perform the duties of the Vice-Chancellor:
Provided that if the Pro-Vice-Chancellor is not available, the senior-most Professor shall perform the duties ofthe Vice-Chancellor until a new Vice-Chancellor assumes office or until the existing Vice-Chancellor attends to the duties of his office, as the case may be.
Powers and 3. (1) The vice-chancellor shall be ex oflcio Chairman of the Executive Council, the d u t i c : the Academic Council, the Planning Board, Board ofA%liation andRecognition and the Finance Vlce-Cl~ancel- lor Committee and shall, in the absence of the Chancellor, preside at the convocations held for
conferring degrees.
(2) The Vice-Chancellor shall be entitled to be present at, and address, any meeting of any authority or other body of the University, but shall not be entitled to vote thereat unless
'
he is a member of such author@ or body.
(3) It shall be the duty of the Vice-Chancellor to see that this Act, the Statutes; the Ordinances and the Regulations are duly observed, and he shall have all the powers necessary to ensure such observance.
(4) The Vice-Chancellor shall exercise control over the affairs of the University and shall give effect to the decisions of all the authorities of the University.
(5) The Vice-Chancellor shall have all the powers necessaly for the proper maintenance of discipline in the University and he may delegate any such powers to such person or persons as he may deem fit.
(6) 'The Vice-Chancellor shall have the power to convene or cause to be convened the meeting ofthe Executive Council, the Academic Council, the Planning Board and the Finance Committee.
(7) The Vice-Chancellor shall have the power to make short-term appointmeilts with the approval of the Executive Council, for a period of six months of such persons as he inay consider necessary for the functioning of the University.
OF 20081 Indian Maritime University 155
4. (1) Every Pro-Vice-Chancellor shall be appointed by the Executive Council on the recommenda~ion of the Vice-Chancellor:
Provided that where the recommendation ofthe Vice-Chancellor is not accepted by the Executive Council, the matter shall be referred to the Visitor who may either appoint the person recornrnended by the Vice-Chancellor or ask the Vice-Chancellor to recommend another person to the Executive Council:
Provided further that the Executive Council may, on the recommendation of the Vice- Chancellor, gppoint a Professor to discharge the duties of a Pro-Vice-Chancellor in addition to his own duties as a Professor.
(2) The term of ofice of a Pro-Vice-chancellor shall be such as may be decided by the Executive Council but it shall not in any case exceed five years or until the expiration ofthe term of ofice ofrile Vice-Chancellor, whichever is earlier:
Provided that a Pro-Vice-Cha~cellor whose term of ofice has expired shall be eligible for reappointment:
Provided further that, in any case, a Pro-Vice-Chancellor shall retire on attaining the age of sixty-five years:
Provided also that the Pro-Vice-Chancellor shall, while discharging the duties of the Vice-Chancellor under clause (6) of Statute 2, continue in office notwithstanding the expiration of his term of office as Pro-Vice-chancellor, until anew Vice-Chancellor or the Vice-Chancellor, as the case may be, assumes office:
Provided also that when the office of the Vice-Chancellor becomes vacant and there is no Pro-Vice-Chancellor to perform the functions of the Vice-Chancellol; the Executive Council may appoint a Pro-Vice-Chancellor and the Pro-Vice-Chancellor so appointed shall cease to hold office as such as soon as a Vice-Chancellor is appointed and enters upon his office.
(3) (a) The emolu~nents and other terms and conditions of service of a Pro-Vice- Chancellor shall be such as may be laid down by the Ordinances.
' (b ) The salary of the pro-vice-chancellor shall be decided by the Executive Council with the approval of the Visitor.
(c) The Pro-Vice-Chancellor shall be entitled without payment of rent, to the use of a furnished residence throughout his tenure of office and no charge shall fall on the Pro-Vice- Chancellor personally in respect of maintenance of such residence.
(4 In addition to the salary specified in sub-clause (b) , a Pro-Vice-Chancellor shall be entitled io such leave, benefits and other allowances as admissible to the employees of the University from time to time.
(e ) The Pro-Vice-Chancellor shall be entitled to such terminal benefits as may be fixed by the Executive Council from time to time.
V) Thz Fro-Vice-Chancellor shall be entitled to subscribe to the contributo~y provident fund of the University tiii the end-of his tenure:
Provided that when an employee of the University or a college or an institution or of any other University or institution maintained or affiliated to such other University is appointed as Pro-Vice-Chancellor, his salary shall be fixed after taking into consideration the salary of such person.
(4) A Pro-Vice-Chancellor shall assist the Vice-Chancellor in respect of such matters as may be specified by the Vice-Chancellor in this behalf, from time to time, and shall also exercise such powers and perform such duties as may be assigned or delegated to him by the Vice-Chancel lor.
Pro-Vice- Chancellor.
Registrars.
156 Indian Maritinie Universify [ACT 22
5. (1) Every Registrar shall be appointed by the Executive Council on the recom~nendation of a Selection Committee constituted for the purpose and shall be a wliole- time salaried officer of the University:
Provided that a nominee of the Court shall also be included in the Selection Committee.
(2) He shall be appointed for a term of five years and shall be eligible for reappointment for one more term.
(3) The emoluments and other terms and conditions of service ofthe Registrar shall be such as may be prescribed by the Ordinances:
Provided that the Registrar shall retire on attaining the age of sixty-two years.
(4) When the office of the Registrar is vacant or when the Registrar is, by reason of illness, absence, or any other cause, unable to perform the duties of his office, the duties of the office shall be performed by such person as the Vice-Chancellor may appoiiit for the purpose.
(5 ) (a ) The Registrar shall have power to take disciplinary action against such of the employees, excluding teachers and academic staff, as may be specified in the order of the Executive Council and to suspend them pending inquiry, to administer warnings to them or to ilnpose upon them the penalty of censure or the withholding of increment:
. Provided that no such penalty shall be imposed unless the person concerned has been given a reasonable opportunity of showing cause against the action proposed to be taken in regard to him.
(b) An appeal shall lie to the Vice-Chancellor against any order of the Registrar imposing any of the penalties specified in sub-clause (a).
( c ) In a case where the inquiry discloses that a punishment beyond the power of the Registrar is called for, the Registrar shall, upon conclusion ofthe inquiry, make a report to the Vice-Chancellor along with his recommeiidations:
Provided that an appeal shall lie to the Executive Council against an order of the Vice- Chancellor imposing any penalty on an employee.
(6) The Executive Council shall designate any Registrar to act ex ofjcio in one or more ofthe following capacities, namely:-
(9 Secretary to the Court;
(ii) Secretary to the Executive Council;
(iii) Secretary to the Academic Council;
(iv) Secretary to the Board ofAffiliation and Recognition; and
(v) Secretary to the Planning Board.
(7) It shall be the duty of the Registrar so designated in relation to the authority concerned to-
(a ) be the custodian of the records, the common seal and such other property of the University as the Executive Council shall commit to his charge;
(b) issue all notices convening meetings of that authority and the Colnmittees appointed by it;
(c) keep the minutes of all the meetings of that authority and the Colnmittees appointed by it; ,
(d) conduct the official correspondence ofthe Court, the Executive Council, the Academic Council, the Planning Board and the Board ofAffiliation and Recognition;
(e) arrange for and superintend the examinations ofthe University in accordance with the manner prescribed by the Ordinances;
OF 20081 Indian Maritime University 157
V) supply to the Visitor copies of the agenda of meetings of the authorities of the University as soon as they are issued; and the minutes of such meetings;
(g) represent the University in suits or proceedings by or against the University, sign powers-of-attorney and verify pleadings or depute his representative for the purpose; and
(h) perform such other duties ss may be specified in the Statutes, the Ordinances or the Regulations or as may be required, from time to time, by the Executive Councii or the Vice-Chancellor.
6. (1) The Finance Officer shall be appointed by the Executive Council on the recommendations of a Selection Committee constituted for the purpose and he shall be a whole-time salaried officer of the University.
(2) He shall be appointed for a term of five years and shall be eligible for reappointment for one more term.
(3)The emoluments and other terms and conditions of service of the Finance Officer shall be such as may be laid down by the Ordinances:
Provided that a Finance Officer shall retire on attaining the age of sixty-two years.
(4) When the office of the Finance Officer is vacant or when the Finance Officer is, by reason of illness, absence or any other cause, unable to perform the duties of his office, the duties ofthe office shall be performed by such person as the Vice-Chancellor may appoint for the purpose.
(5) The Finance Officer shall be ex oficio Secretary ofthe Finance Committee but shall not be deemed to be a member of such Committee.
(6) The Finance Offices shall-
(a) exercise general supervision over the funds ofthe University and shall advise it as regard; its financial policy; and
(b) perform such other financial functions as may be assigned to him by the Executive Council or as may be prescribed by the Statutes or the Ordinances:
r Provided that the Finance Officer shall not make any expenditure or make any investment exceeding one lakh rupees without the prior approval of the Executive Council.
(7) Subject to the control of the Executive Council, the Finance Officer shall-
(a) h6ld and manage the property and investments of the University including trust and endowed property;
(b) ensure that the limits fixed by the Executive Council for recurring and non- recurring expenditure for a year are not exceeded and that all moneys are expended on the purpose for which they are granted or allotted;
(c) be responsible for the preparation of annual accounts and the budget of the 'University and for their presentation to the Executive Council after they have been considered by the Finance Committee;
(d) keep a constant watch on the state of the cash and balances and on the state of investments;
(e) watch the progress of the collection of revenue and advise on the methods of collection employed;
The Finance Officer.
(f) efisure that the registers of buildings, land, furniture and equipment are maintained up-to-date and that stock-checking is conducted, of equipment and other consumable materials in all offices, Special Centres, Specialised Laboratories, colleges and institutions maintained by the University;
158 Indian ~Marrtinle University [ACT 22
Deans of , Schools of Studies.
Heads of Departments.
Proctors
(g) bring to the notice of the Vice-Chancellor, unauthorised expenditure or any other financial irregularities and suggest appropriate action against persons at fault; and
(h) call for fiom any office, Centre, Laboratory, college or institution maintained by the University any information that he may consider necessary for the performance of his duties.
(8) Any receipt given by the Finance Officer or the person or persons duly authorised in this behalf by the Executive Council for any money payable to the University shall be sufficient discharge for payment of such money.
7. (1) Every Dean of a school' of Studies shall be appointed by the Vice-Chancellor fiom among the Professors in the School for a period of three years and he shall be eligible for reappointment:
Provided that a Dean on attaining the age of sixty years shall cease to hold office as such:
Provided hrther that if at anytime there is no Professor in a School, the Vice-Cha~icellor, or a Dean authorised by the Vice-Chancellor in this behalf, shall exercise the powers of the Dean of the School.
(2) When the office of the Dean is vacant or when the Dean is, by reason of illness, abseilce or any other cause, unable to perform duties of his office, the duties of the office shall be performed by such person as the Vice-Chancellor may appoint for the purpose.
(3) The Dean shall be the Head of the School and shall be responsible for the conduct and maintenance of the standards of teaching and research in the School and shall have such other functions as may be prescribed by the Ordinances.
(4) The Dean shall have the right to be present and to speak at any meeting of the Boards of Studies or Committees of the School, as the case may be, but shall not have the right to vote thereat unless he is a member thereof.
8. (1) In the case of Departments which have more than one Professor, the Head of the Department shall be appointed by the Executive Council on the recommendation of the Vice-Chancellor from among the Professors on rotation basis.
(2) In the case of Departments where there is only one Professor, theExecutive Council shall have the option to appoint, on the recommendation of the Vice-Chancellor, either the Professor or a Reader as the Head of the Department:
Provided that it shall be open to a Professor or Reader to decline the offer of appointment as the Head of the Department.
(3) A person appointed as the Head of the Department shall hold office as such for a period of three years and shall be eligible for reappointment.
(4) A Head of a Department may resign his office at any time during his tenure of office.
(5) A Head of a Department shall perform such duties as may be prescribed by the Ordinances.
9. ( I ) Every Proctor shall be appointed by the ~xecut ive 'Council on the recommendation of the Vice-Chancellor and shall exercise such powers and perform such duties as may be assigned to him by the Vice-Chancellor.
(2) Every Proctor shall hold office for a term of two years and shall be eligible for reappointment.
10. ( 1 ) The Librarian shall be appointed by the Executive Council on the recommendations of the Selection Committee constituted for the purpose and he shall be a whole-time officer ofthe University.
OF 20081 Indian Maritinze University 159
(2) The Librarian shall exercise such powers and perform such duties as may be assigned to him by the Executive Council.
11. ( 2 ) The Executive Council shall consist ofthe following members, namely:-
(a) the Vice-Chancellor, who shall be the Chairperson, ex ofJicio;
(b) the Pro-Vice-Chancellor, ex oflcio;
(c) the Secretary of Ministry of Shipping, Road Transport and Highways (Department of shipping), Government of India, or his nominee not below the rank of a Joint Secretary;
(6) the Director-General of Shipping or his nominee not below the rank o f a Joint Secretary;
(e) The Chairman, Indian Port Assgciation. New Delhi;
V) the Financial Adviser, Ministry of Shipping. Road Transport and Highways (Department ofshipping), Government ofIndia, or his nominee not below the rank of a Joint Secretary;
(g) five members to be nominated by the Visitor having special knowledge and/ or practicrrl experience in respect of maritime-education, industry, science or technology and other related subjects on the recommendation of the Vice-Chancellor, out of a panel of at least ten persons;
(12) one member not below the rank of Joint Secretary to be appointed by the Central Government to represent the Ministry of Defence of the Central Government;
(i) one Dean of Schools of Studies nominated by the Vice-Chancellor by rotation on the basis of seniority;
(j) two Directors nominated by the Vice-Chancellor by rotation on the basis of seniority;
(k) three Principals of the affiliated colleges and academic institutions nominated by the Executive Council by rotation;
(I) one Vice-Chancellor present or former, of any technical University; and
(m) one representative ofthe Government ofthe State where University is located.
(2) The Registrar shall be ex oflcio Secretary of the Executive Council.
(3) Seven members of the Executive Council shall form a quorum for a meeting ofthe Executive Council.
(4) The members of the Executive Council other than ex oflcio members shall hold office for a term of three years.
(5) There shall be not less than four meetings ofthe Executive Council in a year and the rules of procedure for conduct of business to be followed at a meeting and such other matters in relation to meeting as may be necessary shall be such as may be prescribed by the Statutes.
12. (I) The Executive Council shall have the power of management and administration of the revenue and property of the Universi~y and the conduct of all administrative affairs of the University not otherwise provided for.
(2) Subject to the provisions ofthis Act, the Statutes and the Ordinances, the Executive Council shall, in addition to all other powers vested in it, have the following powers, namely:-
Membership, Constlt~ltloll, Quoru~n and Tenure of the Execut~ve Council.
Powers and functions of the Executive Council.
(i) to create teaching and academic posts, to determine the number and emoluments of such posts and to define the duties and conditions of service of
Indian Maritime University [ACT 22
Professors, Associate Professors, Assistant Professors and other academic staff and Principals of colleges and institutions maintained by the University:
Provided that no action shall be taken by the Executive Council in respect o f the number. qualifications and the emoluments of teachers and academic staff otherwise than after consideration of the recomn~endations of the Academic Council;
(ii) to appoint such Professors, Associate Professors, Assistant Professors and other academic staff, as may be necessary, and the Principals ofcolleges and institutions maintained by the University on the recommendation of the Selection Committee constituted for the purpose and to fill the temporary vacancies therein;
(iii) to create administrative, ministerial and other necessary posts and to make appointments thereto in the manner prescribed by the Ordinances;
(iv) to grant leave of absence to any officer of the University other than the Chancellor and the Vice-Chancellor, and to make necessary arrangements for the discharge of the functions of such officer during his absence;
( v ) to regulate and enforce discipline among en~ployees in accordance with the Statutes and the Ordinances;
(vi) to manage and regulate the finances, accounts, investments, property, business and all other administrative affairs of the University, and for that purpose to appoint such agents as it inay think fit;
(vii) to fix limits on the total recurring and the total non-recurring expenditure for a year on the recominendations of the Finance Committee;
(viii) to invest any inoney belonging to the University, including any unapplied income, in such stocks, funds, share or securities, from time to time, as it inay think fit or in the purchase of immovable property in India, with the like powers of varying such investment from time to time;
(ix) to transfer or accept transfers of any movable or immovable property on behalf of the University;
(x) to provide buildings, premises, furniture and apparatus and other means needed for carrying on the work of the University;
(xi) to enter into, vaiy, carry out and cancel contracts on behalf ofthe University;
(xii) to entertain, adjudicate upon, and, if thought fit, to redress any grievances of the einployees and students of the University who may, for any reason, feel aggrieved;
(xiii) to appoint examiners and moderators and, if necessary, to remove them, and to fix their fees, emoluments and travelling and other allowances, after consulting the Academic Council;
(xiv) to select a common seal for the University and provide for the custody and use of such seal;
(xv) to make such special arrangements as may be necessary for the residence and discipline of women students;
. (xvi) to delegate any of its powers to thevice-Chancellor, the Pro-Vice-Chancellor, the Deans, the Registrar or the Finance Officer or such other employee or authority of the University or to a committee appointed by it as it may deem fit;
(xvii) to institute fellowships, scholarships, studentships, assistantships, medals and prizes;
(xviii) to provide for the appointment of Visiting Professors, Emeritus Professors, Consultants and Scholars and determine the terms and conditions of such appointments; and
Indian Maritime University
(xix) to exercise such other powers and perform such other duties as may be conferred or imposed on it by the Act, or the Statutes.
13. (1) An annual meeting of the Court shall be held on a date to be fixed by the Executive Council unless some other date has been fixed by the Court in respect of any year.
(2) At an annual meeting of the Court, a report on the working of the University during the previous year, together! with a statement of the receipts and expenditure, the balance- sheet as audited, and the financial estimates for the next year shall be presented.
Mee t~ngs of the Court
(3) A copy of the statement of receipts and expenditure, the balance-sheet and the financial estimates referred to in clause (Z), shall be sent to every Memb& of the Court at least seven days before the date of the annual meeting.
(4) Twelve Members ofthe Court shall form a quorum for a meeting ofthe Court. ,.
(5) Speciai meetings of the Court may be convened by the Executive Council or the Vice-Chancellor or if there is no Vice-Chancellor, Pro-Vice-Chancellor or if there is no Pro- Vice-Chancellor, by the Registrar.
(6) The Court shall consist of the following members, namely:-
Ex Ofjcio Members:
( i ) the Vice-Chancellor:
(ii) the Pro-Vice-Chancellor;
(iii) the Deans of Shools of Studies;
(iv) the Heads of teaching Departments who are not the Deans;
(v) the Dean of students' Welfare;
(vi) the Registrar;
(vii) the Librarian;
(viii) the Proctor;
jix) the Finance Officer.
Representatives of Teaclzers:
(x ) All Professors who are not Heads of teaching Departments;
(xi) Two Readers who are not Heads of teaching Departments, by rotation I according to seniority, to be appointed by the Vice-Chancellor;
- (xii) Two Lecturers by rotation according tb seniority, to be appointed by the Vice-Chancellor,
Representatives of Non-Teaching ~ t a 2
( x i i ~ ) Two members of the non-teaching staff, one from among group 'D' Staff and the other from the rest, to be nominated by the Vice-Chancellor.
Reprssentatives of Institutions aflliated to the University:
(xiv) One representative from the affiliated institutions who shall be the head of the institution, to be nominated by the Vice-Chancellor.
Representatives of Parliament:
(xv) Five representatives of Parliament out of which three to be nominated by the Speaker of the Lok Sabha and two by the Chairman of the Rajya Sabha from amongst the Members thereof. However, consequent upon a Member of Parliament becoming a -. . Minister or Speaker or Deputy Speaker, of the Lok Sabha or Deputy Chairman of the Rajya Sabha, hislher nomination or election to the Court of the University shail be .
deemed to have been terminated.
162 Indian Marifime University [ACT 22
(xvi) Eleven persons representing the Maritime Industries, to be nominated by Visitor out of which one each from,- Indian National Ship Owners' Association, Maritime Association of Ship Owners and Ship Managers Association. Foreign Owners Representatives and Ship Managers Association, Ship Building Industries, Dredging Industries, Offshore Industries, Unions representing Seamen, Association of Multimodal Transport Operators of India, Indian Register of Shipping, Major and Minor Ports; ,
(xvii) Ten representatives of maritime States, out of which one each to be nominated by the States or Union territories.
Membership; Constitut~on, Quorum and Tenure of the Academic council.
Ofher. Members:
(xvrii) Me~ubers of the Executive Council, who are not authorised members of the Court.
(7) All members of the Court, other than the ex officio members, shall hold office for a term of three years:
Provided that a Member ofparliament shall hold ofice for three years or so long as he conti'nues to be a member of the House which he represents, whichever is less.
14. (1) The Academic Council shall consist of the following members, namely:-
(a) the Yice-Chancellor, who shall be the Chairperson, ex oficio;
(b) the Pro-Vice-chancellor;
(c) the Chief Surveyor, Directorate-General of Shipping, Ministry of Shipping, Road Transport and Highways (Department of Shipping), Government of India, or his nominee;
(4 the Nautical Advisor, Directorate-General of Shipping, Ministry of Shipping, Road Transport and Highways (Department of Shipping), Government of India, or his nominee;
(e) the Deans of Schools of Studies;
fl all Directors of University maintained Campuses;
(g) all Heads of University teaching Departments;
(h) one Professor from each University teaching Department by rotation on the basis of seniority to be nominated by the Vice-Chancellor;
( I ) three eminent experts in the field of maritime studies and related subjects, nominated by the Vice-Chancellor; and
b) two Principals of recognised colleges.
, (2) The Registrar shall be ex ofjcio Secretary to the Academic Council, but shall have no sight to vote.
(3) Nine members of the Academic Council shall form a quorum for a meeting of the Academic Council.
(4) The members of the Academic Council other than ex officio members, shall hold office for a term of three years.
I , , , (5) The Academic Council shall meet at least twice a year. '
Powers ofjthe 15. subject to the Act, the Statutes and the Ordinances, the Academic Council shall, in Acadenuc addition tq all other powers vested in it, have the following powers, namely:- Council ' '
i (a).to exercise genqral supervision over the academic policies of the University *, : 8 and to give directial~s fqgarding methods of instructions, co-operative teaching among
colleges and, institutions, evaluation of research or improvements in academic standards;
(b) to bring about inter-School co-ordination, to establish or appoint committees or boards, for taking up projects on an inter-School basis;
OF 20081 I~idian Maritime University 163
( c ) to consider matters of general academic interest either on its own initiative or on a reference by a School or the Executive Council and to take appropriate action thereon;
(4 to frame such regulations and rules consistent with the Statutes and the Ordinances regarding the academic functioning of the University, discipline, residences, admissions, award of fellowship assistantship, research assistantship and studentships, fees, concessions, corporate life and attendance;
(e) to recommend the Executive Council, the number, qualification and the emolument of the teacher and other academic staff;
V) to recommend the Executive Council, examiners and moderators; (g) to recommend the Executive Council, persons for award of honorary degrees; and
(h) to recommend the executive council, setting up of Chairs.
16. (1) The Planning Board shall consist ofthe following members, namely:-
(a ) the Vice-Chancellor, who shall be the Chairperson, ex officio;
(b) the Pro-Vice-Chancellor;
(c ) the Secretary, Department of Shipping, in the Government of India or his nominee not below the rank of a Joint Secretary;
(4 the Secretary, Ministry of Defence in the Government of India, or his nominee not below the rank of a Joint Secretary;
(e) the Director-General of Shippingj Department of Shipping, in the Government of' India;
(f) the Financial Adviser, Department of Shipping, in the Government of India, or his nominee not below the rank of a Joint Secretary;
(g) two members to be nominated by the Visitor having special knowledge and/ or practical experience in respect of maritime - education, industry, science or technology and other related subjects on the recommendation of t&e Vice-Chancellor out of a panel of at least six persons;
(h) one Dean of Schools of Studies nominated by the Vice-Chancellor by rotation on the basis of seniority;
( i ) one Director ofthe University Campus nominated by the Vice-Chancellor by rotation on the basis of seniority;
(j) one Principal ofthe affiliated colleges nominated by the Executive Council by rotation; and
(k) one Vice-Chancellor present or former, of any Technical University:
Provided that the members nominated under sub-clauses (e ) to (i) above shall, as far as practicable, be drawn from different faculties.
(2) The Registrqr shall be the ex oflcio Secretary of the Planning Board.
(3) The conduct of the meetings of the Planning Board and the quorum required for such meetings shall be prescribed by the Ordinances. ,
(4) The members of the Planning Board other than ex of$cio members, shall hold office for a term of three years.
17. (1) The Planning Board shall be the principal planning body ofthe University and shall be responsible for-
(a ) reviewing the educational programmes offered by the University;
(b) organising the structure of education in the University so as to provide opportunities to students to offer different combiuations of subjects appropriate for the development of'personality and skills for useful work i i ~ society;
, 2 < " ? _ , I Z <
Membersh~p, C o n s t ~ t u t ~ o n , Quorum and Tenure of the Plannlng Board.
The Planning Board.
Schools of S t u d ~ e s and Departments.
164 Indian Maritime University [ACT 22
(c ) creating an atmosphere and environment cbnducive lo value oriented education; and
(4 developing new teaching-learning processes which will combine the lectures, tutorials, seminars, demonstrations, self-studies and collective practical projects.
(2 ) The Planning Board shall have the power to advise on the development of the ~
University and review the progress implementation of programmes so as to ascertain whether they are on the lines recommended by it and shall also have the power to advise the Executive Council and the Academic Council on any matter in connection therewith.
(3 ) The Academic Council and the Excculive Council shall be bound to consider the recommendations of the Planning Board and shall implement such of the recommendations as are accepted by it.
(4) Recom~nendations ofthe Planning Board as have not been accepted by the Executive Council or the Academic Council under clause (3 ) shall be submitted by the Vice-Chancellor along with the reco~n~nendations of the Executive Council or the Academic Council, to the Visitor for advice and the advice of the Visitor shall be implemented by the Executive Council or the Academic Council, as the case may be.
(5 ) The Planning Board may constitute such committees as may be necessary for planning and monitoring the programmes of the University.
18. (1) The University shall have such Schools of Studies as may be specified by the Ordinances.
(2 ) Every School shall have a School Board and the members of the first School Board shall be nominated by the Executive Council and shall hold office for a period ofthree years.
(3) The powers and functions of a School Board shall be prescribed by the Ordinances.
(4 ) The conduct of the meetings of a School Board and the quorum required for such meetings shall be prescribed by the Ordinances.
(5 ) (a ) Each School shall consist of such Departments as may be assigned to it by the Ordinances.
(b) No ~epai-tinent shall be established or abolished except by the Statutes:
Provided that the Executive Council may, on the recommendation of the Academic Council, establish Centres of Studies to which may be assigned such teachers ofthe University as the Executive Council may consider necessary.
(c) Each Department shall consist of the following members, namely:-
( i ) Teachers of the Department;
(ir) Persons conducting research in the Department;
(iii) Dean of the School;
(iv) Honorary Professors, if any, attached to the Department; and C
(v) Such other persons as may be members ofthe Department in accordance with the provisions of the Ordinances.
Boards of 19. (1) Each Department shall have a Board of Post-graduate Studies and a Board of Studies. Under-graduate Studies.
(2) The Constitution of a Board of Post-graduate Studies and the term of office of its members shall be prescribed by the Ordinances.
(3)The functfons of aBoard of Post-graduate Studies shall be to approve subjects for research for various degrees and other requirements of research degrees and to recommend
t to the concerned School Board in the manner prescribed by the Ordinances-
( a ) courses of studies and appointment of examiners for Post-graduate courses, but excluding research degrees;
%
OF 20081 Indian Maritin~e Universio~
(b) appointment of supervisors of research; and
(c) measures for the improvement ofthe standard of Post-graduate teaching and research:
Provided that the above functions of a Board of Post-graduate Studies shall, during the period of three years immediately after the commencement of the Act, be performed by the Department.
(4) The constitution and functions of a Board of Under-graduate, Post-graduate and u Vocational Studies and the term of its members shall be prescribed by the Ordinances.
20. (1) The Finance Committee shall consist ofthe following members, namely:- Finance
(i) the Vice-Chancellor; C o m ~ ~ ~ i t t e e
(ii) the Pro-Vice-Chancellor;
jiiz3 three persons nominated by the Executive Council, out ofwhom at least one shall be a member of the Executive Council;
(iv) three persons nominated by the Visitor; and
( v ) atleast one person to be nominated by the Court.
(2) Five members of the Finance Committee shall form a quorum for a meeting of the Finance Committee.
(3) All the members of the Finance Committee, other than ex oficcio members, shall hold office for a term of three years.
(4) A member of the Finance Committee shall have the right to record a minute of dissent if he does not agree with any decision of the Finance.Committee.
(5) The Finance Committee shall meet at least thrice every year to examine the accounts and to scrutinise proposals for expenditure.
(6) All proposals relating to creation.of posts, and those i t em which have not been included in the Budget, should be examined by the Finance Committee before they are considered by the Executive Council.
(7) The annual accounts and the financial estimates of the University prepared by the Finance Officer shall be laid before the Finance Committee for consideration and comments and thereafter submitted to the Executive Council for approval.
(8) The Finance Committee shall recommend limits for the total recurring expenditure and the total non-recurring expenditure for the year, based on the income and resources of the University (which, in the case of productive works, may include the proceeds of loans).
21. (1) There shall be Selection Committees for making recommendations to the Executive selection council for appointment to the posts of Professor, Reader, Lecturer, Registral; Finance Officer, Committees
Librarian and Principals of colleges and institutions maintained by the University.
(2) The Selection Committee for appointment to the posts specified in column 1 ofthe Table below shall consist ofthe Vice-Chancellor, Pro-Vice-chancellor, a nominee of the Visitor and the persons specified in the corresponding entry in column 2 of the said Table:
TABLE
Professor (i) The Head of Department concerned, if he is a Professor.
(ii) One Professor to tie nominated by the Vice-Chancellor.
(iii) Three persons not in the service of the University, nominated by theExecutive Council, out of a panel of names recommended by the Academic Council for their special
166 Iizdiun Muritinze University [ACT 22
1 2 knowledge of, or interest in, the subject with which the Professor will be concerned.
Readerkecturer (i) The Head of the Department concerned.
(ii) One Professor to be nominated by the Vice-Chancellor.
(iii) Two persons no1 in the service of the University, nominated by the Executive Council, out of a panel of naines recommended by the Academic Council for their special knowledge of, or interest in the subject with which the Reader or a Lecturer will be concerned.
Registrar, Finance Officer (i) Two members of the Executive Council nominated by it.
(ii) One person not in the service of the University nomihated by the Executive Council.
Librarian (i) Two persons not in the service of the University, who have special knowledgeofthe subject ofthe Library Science1 Library Administration to be nominated by the Executive Council.
(ii) One person not in the service ofthe University, nominated by the Executive Council.
Principal of college Three persons not in the service of the University of whom or institution maintained two shall be nominated by the Executive Council and one by by the University theAcademic Council for their special knowledge of, or interest
in, a subject in which instruction is being provided by the college or institution.
NOTE: 1. Where the appointment is being made for an inter-disciplinary project, the head of the uroiect shall be deemed to be the Head of the Deuartment concerned
1 d
2. The Professor to be nopinated shall be Professor conchned with the speciality for which the selection is being made and that the Vice-Chancellor shall consult the Mead of the Department and the Dean of School before nominating the Professor. -
(3) The Vice-Chancellor, or in his absence, the Pro-Vice-Chancellor shall preside at the n~eetings of a Selection Committee:
Provided that the meetings of the Selection Committee shall be fixed after prior consultation with, and subject to the convenience of Visitor's nominee and the persons nominated by the Executive Council under clause (2):
Provided further that the proceedings of the Selection Committee shall not be valid unless,- '
(a) where the number of Visitor's nominee and the persons nominated by the Executive Council is four in all, at least three of them attend the meeting; and
(b) where the number of Visitor's nominee and the persons nominated by the Executive Council is three in all, at least two of them attend the meeting.
(41) The meeting of a Selection Committee shall be convened bythe Vice-Chancellor or in his absence by the Pro-Vice-Chancellor.
(5) The procedure to be followed by a Selection Committee in making recommendations shall be laid down in the Ordinances.
(6) Ifthe Executive Council is unable to accept the recornmendations made by a Selectio~~ Committee, it shall record its reasons and submit the case to the Visitor for final orders.
OF 20081 Indian Maritime University
(7)Appointments to temporary posts shall be made in the manner indicated below:-
(i) Ifthe temporary vacancy is for a duration longer than one academic session, it shall be filled on the advice of the Selection Committee in accordance with the procedure indicated in the foregoing clauses:
Provided that if the Vice-Chancellor is satisfied that in the interests of work it is necessary to fill the vacancy, the appointment may be made on a purely temporary basis by a local Selection Committee referred to in sub-clause (ii) for a period not exceeding six months.
(ii) If the temporary vacancy is for a period less than a year, an appointment to such vacancy shall be inade on the recommendation of a local Selection Committee consisting of the Dean of the School concerned, the Head of the Department and a noininee of the Vice-Chancellor:
Provided that if the same person holds the offices of the Dean and the Head of the Department, the Selection Committee may contain two nominees of the Vice- Chancellor:
Provided further that in case sudden casual vacancies of teaching posts caused by death or any other reason, the Dean may, in consultation with the Head of the Departinent concerned, make a temporary appointment for a month and report to the Vice-Chancellor and the Registrar about such appointment.
(iii) No teacher appointed temporarily shall, if he is not recommended by the regular Selection Committee for appointment under the Statutes, be continued in service on such temporary employment, unless he is subsequently selected by a local Selection Committee, for a temporary or permanent appointment, as the case may be.
22. (1) Notwithstanding anything contained in Statute 21, Executive Council may Special mode
invite a person of high academic distinction and professional attainments to accept a post o f
of Professor or Reader or any other academic post in the University, as the case may be, on appolnt.neat
such terms and conditions as it deems fit, and on the person agreeing to do so appoint him to the post.
(2) The Executive Council may appoint a teacher or any other academic staff working in any other University or organisation for undertaking a joint project in accordance with the manner, laid down in the Ordinances.
23. The Executive Council may appoint a person selected in accordance with the A p l ~ o l n t m e n t
procedure laid down in Statute 21 for a fixed tenure on such terms and conditions as it deems 8 fixed
fit. tenure
24. (1) The qualifications of recognised teachers shall be such as may be prescribed Recogn~sed
by the Ordinances. teachers. 4
(2) All applications for the recognition of teachers shall be inade in such manner as may be laid down in the Ordinances.
(3) No teacher shall be recognised as a teacher except on the recommendation of a Selection Committee constituted for the purpose in the manner laid down in the Ordinances.
(4) The period of recognition of a teacher shall be determined by the Ordinances inade in that behalf.
(5) The Academic Council inay, by a special resolution passed by a majority ofnot less than two-thirds of the members present and voting, withdraw recognition:from a teacher:
Provided that no such resolution shall be passed until notice in writing has been given : to the person concerned calling upon him to show cause, within such time as may be
specified in the notice, why such resolution should not be passed and until his objections, if any, and any evidence he inay produce in support of them have been considered by the Academic Council.
168 Indian Maritime ~n iv l . r s i t~ [ACT 22
Committees
Terms and condilions %of service and code of conduct of the . teachers, etc.
Terms and conditions of service and code of conduct of other employeeS
Seniority list.
Removal of enlployees of t h e University.
(6) Any person aggrieved by an order of withdrawal under clause (5) may, within three months from the date of communication to him of such order, appeal to the Executive Council which may pass such orders thereon as it thinks fit.
25. (1) Any authority of the University may appoint as m'any Standing, Special or Search Com~nittees as it may deem fit, and may appoint to such Committees, persons who are not members of such authority.
(2) Any such Committee appointed under clause (1) may deal with any subject delegated to it subject to subsequent confirmation by the authority appointing.
26. (1) All the teachers and other academic staff of the University shall. in the absence of any agreement to the contrary, be governed by the terms and conditions of service and code of conduct as are specified in the Statutes, the Ordinances and the Regulations.
(2) Every teacher and member of the academic staff ofthe University shall be appointed on a written contract, the form of which shall be prescribed by the Ordinances.
(3) A copy of every contract referred to in clause (2) shall be deposited with the Registrar.
27. All the employees of the University, other than the teachers and other academic staff of the University, shall, in the absence of any contract to the contrary, be governed by the terms and conditions of service and code of conduct as are specified in the Statutes, the Ordinances and the Regulations.
28. (1) Whenever, in accordance with the Statutes, any person is to hold an o f i c e or be a member of an authority of the University by rotation according to seniority, such seniority shall be determined according to the length of continuous service of such person in his grade, and, in accordance with such other principles as the Executive Council may, from time to time prescribe.
(2) It shall be the duty ofthe Registrar to prepare and maintain, in respect of each class of persons to whom the provisions of these Statutes apply, a complete and up-to-date seniority list in accordance with the provisions of clause (1).
(3) If two or more persons have equal length of continuous service in a particular grade or the relative seniority of any person or persons is otherwise in doubt, the Registrar may, on his own motion and shall, at the request of any such person, submit the matter to the Executive Council whose decision thereon shall be final.
29. (1) Where there is an allegation of misconduct against a teacher, a member of the academic staff or other employee of the University, the Vice-Chancellor, in the case of the teacher or member of the academic staff, and the authority competent to appoint (hereinafter referred to as the appointing authority) in the case of other employee, may, by order in writing, place such teacher, member ofthe academic staff or other employee, as the case may be, under suspension and shall forthwith report to the Executive Council the circumstances in which the order was made:
Provided that the Executive Council may,-if it is of the opinion, that the circumstances of the case do n3t warrant the suspension ofthe teacher or the member of the academic staff, revoke such order.
(2) Notwithstanding anything contained in the terms of the contract of appointment or of any other terms and conditions of service of the employees, the Executive Council in respect of teachers and other academic staff, and the appointing authority, in respect of other employees, shall have the power to remove a teacher or a member of the academic staff, or as the case may be, other employee on grounds of misconduct.
(3) Save as aforesaid, the Executive Council, or as the case may be the appointing authority, shall not be entitled to remove any teacher, member of the academic staff or other
OF 20081 Indian Maritime University 169
employee except for a good cause and after giving three months' notice or on payment of three months' salary in lieu thereof.
(4) No teacher, member ofthe academic staff or other employee shall be removed under , clause ( 2 ) or clause ( 3 ) unless he has been given a reasonable oppormnity of showing cause
against the action proposed to be taken in regard to him.
(5) The removal of a teacher, member ofthe academic staff or other employee shall take effect from the date on which the order of removal is made:
Provided that where the teacher,member of the academic staff or other employee is under suspension at the time of his removal, such removal shall take effect from the date on which he was placed under suspension.
( 6 ) Notwithstanding anything contained in the foregoing provisions of this Statute, a teacher, member ofthe academic staff or other employee may resign,-
(a) if he is a permanent employee, only after giving three months' notice in writing to the Executive Council or the appointing authority;as the case may be or by paying three months' salary in lieu thereof; and
(6 ) if he is not a permanent employee, only after giving one month's notice in writing to the Executive Council or, as the case may be, the appointing authority or by paying one month's salary in lieu thereof:
Provided that such resignation shall take effect only on the date on which the resignation is accepted by the Executive Council or the appointing autKority, as the case may be.
30. ( 1 ) The Executive Council may, on the recommendation of the Academic Council Honorary
' and by a resolution passed by a majority of not less than two-thirds ofthe members present Degrees.
and voting, make proposals to the Visitor for the conferment of honorary degrees:
Provided that in case of emergency, the Executive Council may, on its own motion, make such proposals.
( 2 ) The Executive Council may, by a resolution passed by a majority of not less than two-thirds of the members present and voting, withdraw; with the previous sanction of the Visitor, any honorary degree conferred by the University.
31. The Executive Council may, by a special resolution passed by a majority of not'less Wltltdrawal of than two-thirds of the members present and voting, withdraw any degree or academic degrees, etc.
distinction conferred on, or any certificate or diploma granted to, any person by the IJniversity for good and sufficient cause:
Provided that no such resolution shall be passed until a notice in writing has been given to that person calling upon him to show cause within such time as may be specified in the notice why such a resolution should not be passed and until his objections, if any, and any evidence he may produce in support'of them, have been considered by the Executive Council.
32. ( 1 ) All powers relating to discipline and disciplinary action in relation to students Maintenance of the Universitv shall vest in the Vice-Chancellor. of discipline
among ( 2 ) TheVice-Chancellor may delegate a11 or any of his powers as he deems proper to a students of
Proctor and to such other officers as he may specify in this behalf. t h e University
( 3 ) Without prejudice to the generality of his powers relating to the maintenance of discipline and taking such action, as may seem to him appropriate for the maintenance of discipline, the Vice-Chancellor may, in exercise ofhis powers, by order, direct that any student be expelled, or rusticated, f ~ r a specified period, or be not admitted to a course o f study in a
- college, institution or Department ofthe University for a stated period, or be punished with fine for an amount to be specified in the order, or be debarred from taking an examination or examinations conducted by the University, college, institution or Department or a School for
170 Indian Maritime University [ACT 22
one or more years, or that the results ofthe student or students conchned in the examination or examinations in ~vhich he 01. they have appeared be cancelled.
(4) The Principals of colleges, institutions, Deans of Schools of Studies and Heads of '
teaching Departments in the University shall have the authority to exercise all such disciplinary powers over the students in their respective colleges, institutions, Schools and teaching Departments in the University as may be necessary for the proper conduct of such colleges. institutions, Schools and teaching Departments. '
(5)Without prejudice to the powers of the Vice-Chancellor, the Principals and other persons specified in clause (1), detailed rulesof discipline and proper conduct shall be made by the University. The Principals of colleges, institutions, Deans of Schools of Studies and Heads of teaching Departments in the University may also make the supplementary rules as they deem necessary for the aforesaid purpose.
(6) At the time of admission, every student shall be required to sign a declaration to the effect that he submits himself to the disciplinary jurisdiction of the Vice-Chancellor and other authorities of the University.
Maintenance 33. All Rowers relating to discipline and disciplinary action in relation to students of of dlscipllne a college or an institution, not maintained by the University, shall vest in the Principal o f the arllong Students of college or institution, as the case may be, in accordance with the procedure prescribed by the
colleges, etc Ordinances. I
A d ~ n ~ s s ~ o n of ' 34. (1) Colleges and other institutions situated within the jurisdiction of the University colleges, elc , may be admitted to such privileges ofthe University as theExecutive Council may decide on to the the following conditions, namely:- <
pr~vllege of the (i) Every such colle'ge or institution shall have a regularly constituted Governing Unlvers~ty Body, consisting of not more than fifteen persons approved by the Executive Council
i and including among others, two teachers of the University to be nominated by the Executive Council and three representatives of the teaching staff of whom the Principal ofthe college or institution shall be one. The procedure for appointment ofmembers of the Governing Body and other matters affecting the management of a college or an institution shall be prescribed by the Ordinances:
Provided that the said condition shall not apply in the case of colleges and institutions maintained by Government which shall, however, have an Advisory Committee consisting of not more than fifteen persons which shall consist of among others, three teachers including the Principal of the college or institution, and two teachers ofthe University nominated by the Executive Council.
(ii) Every such college or institution shall satisfy the Executive Council on the following matters, namely:-
' (u) the suitability and adequacy of its accom~nodation and equipment for '
teaching;
(b) the qualifications and adequacy of its teaching staff and the conditions of their service;
(c) the arrangements for the residence, welfare, discipline and supehision of students:
(4 the adequacy of financial provision made for the continued maintenance of the college or institution; and
(e) such other matters as are essential for the maintenance of the standards of University education.
(iii) No college or institution shall be admitted to any privileges ofthe University except on the recommendation of the Academic Council made after considering the report of a Corninittee of Inspection appointed for the purpose by the Academic Council.
OF 2b081 Indian Maritime University 171
(iv) Colleges and institutions desirous of admission to any privileges of the ,
University shall be required to intimate their intention to do so in writing so as to reach the Registrar not later than the 15th August, preceding the year from which permission applied for is to have effect.
(v) A college or an institution shall not, without the previous permission of the Executive Council and the Academic Council, suspend instruction in any subject or course of study which it is authorised to teach and teaches.
(2) Appointment to the teaching staff and Principals of colleges or institutions admitted to the privileges of the University shall be made in the manner prescribed bythe Ordinances:
Provided that nothing in this clause shall apply to colleges and inst~tutions maintained by Government.
(3) The service conditions of the administrative and other non-academic staff of every college or institution referred to in clause (2) shall be such as may be laid down in the Ordinances:
Provided that nothing in this clause shall apply to colleges and institutions maintained by Government.
(4) Every college or institution admitted to the privilege of the University shall be inspected at least once in every two academic years by a Committee appointed by the Academic Cpuncil, and the report of the Committee shall be submitted to the Academic Council, which shall forward the same to the Executive Council with such reco~nmendations as it may deem fit to malce.
(5) The Executive Council, after considering the report and the recon~mendations, if any, of the Academic Council, shall forward a copy of the report to the Governing Body of the college or institution with such remarks, if any, as it may deem fit for suitable action.
(6) The Executive Council may, after consulting the Academic Council, withdraiany privileges granted to a college or an institution, at any time it considers that the college or institution does not satis@ any of the conditions on the fulfilment of which the college or institution was admitted to such privileges:
Provided that before any privileges arc so withdrawn, the Governing Body of the college or institution concerned shall be given an opportunity to represent to the Executive Council why such action should not be taken.
(7) Subject to the conditions set forth in clause ( I ) , the Ordinances may prescribe-
( 1 ) such other conditions as may be considered necessary;
(ii) the procedure for the admission of colleges and institutions to the privileges of the University and for the withdrawal of those privileges.
\ (8) the constitution of Board of affiliation and recognition and the terms of office of its Convocatior~s members shall be prescribed by the Ordinances.
35. Convocations of the University for the conferring of degrees or for other purposes Ac t~ng shall be held in such manner as may be prescribed by the Ordinances. ~ h a ~ r m a n of
meetings 36. Where no provision is made for a President or Chairman to preside over a meeting
of any authority of the ~niv'ersity or any Committee of such authority or when the President or Chairman so provided for is absent, the members present shall elect one from among Resignation
themselves to preside at such meeting.
37. Any member, other than an ex oflcio member ofthe Court, the Executive Council, the Academic Council or any other authority of the University or any committee of such authority may resign by letter addressed to the Registrar and the resignation shall take effect as soon as such letter is received .by the Registrar.
172 India17 Maritime University [ACT 22
Disquall- 38. (1) Aperson shall be disqualified for being chosen as, and for being, a member of ficatlons. any of the authorities of the University,-
(i) if he is of unsound mind;
(ii) if he is an undischarged insolvent; and
(iiz] if he has been convicted by a court of law of an offence involving moral turpitude and sentenced in respect thereof to imprisonment for not less than six months.
(2) If any question arises as to whether.a person is or had been subjected to any of the disqualifications mentioned in clause (I), the question shall be referred to the Visitor and his decision shall be final and no suit or other proceeding shall lie in any civil court against such decision.
Residence 39. Notwithstanding anything contained in the Statutes, a person who is not ordinarily conditioll for resident in India shall be eligible to be an officer of the University or a member of any lnelnbership authority of the University. and office
Membership 40. Notwithstanding anything contained in the Statutes, a person who holds any post of authorities in the University or is a member of any authority or body of the University in his capacity as by of a membe~ of a particular authority or body or as the holder of a particular appointment shall membership of other hold such office or membership only for so long as he continues to be a member of that bod~es particular authority or body or the holder ofthat particular appointment, as the case may be.
Alumn~ 41. (1)There shall be an Alumni Association for the University. Assoclat{on
(2) The subscription for membership of the Alumni Association shall be prescribed by the Ordinances.
(3) No member ofthe Alumni Association shall be entitled to vote or stand for election unless he has been a member of the Association for at least one year prior to the date of the election and is a degree holder of the University of at least five years standing:
Provided that the condition relating to the completion of one year's membership shall not apply in the case of the first election.
Students' 42. (1) There shall be constituted in the University, a Students' Council for every COUIICII academic year, consisting of -
( i ) the Dean of Students' Welfare, who shall be the Chairman of the Students' Council;
(ii) all students who have won prizes in the previous academic year in the fields of studies, fine arts, sports and extension work;
(iii) ten students to be nominated by the Academic Council on the basis of merit in studies, sports activities and all-round development of personality:
Provided that any student of the University shall have the right to bring up any matter concerning the University before the Students' Council if so permitted by the Chairman, and he shall have the right to participate in the discussions at any meeting when the matter is taken up for consideration.
(2) The functions of the Students' Council shall be to make suggestions to the , appropriate authorities of the University in regard to the programmes of studies, students'
welfare and other matters of importance in regard to the working of the University in general and such suggestions shall be made on the basis of consensus of opinion.
(3) The Students' Council shall meet at least once in an academic year preferably in the beginning of that year.
Ord ~nances 43. (1) The first Ordinances made under sub-section (2) of section 30 may be how to be made. amended, repealed or added to at any time by the Executive Council in the manner
specified below.
OF 20081 Indian Maritinze University 173
(2) No Ordinance in respect of the matters enumerated in section 30 other than those enumerated in clause (n) of sub-section (1) thereof, shall be made by the Executive Council unless a draft of such Ordinance has been proposed by the Academic Council.
(3) The Executive Council shall not have power to amend any draft of any Ordinance proposed by the Academic Council under clause (2), but may reject the proposal or return the draft to the Academic Council for re-consideration, either in whole or in part, together with any amendment which the Executive Council may suggest.
(4) Where the Executive Cou~lcil has rejected or returned the draft of an Ordinance proposed by the Academic Council, the Academic Council may consider the question afresh and in case the original draft is reaffirmed by a majority of not less than two-thirds of the members present and voting and more than halfthe total number of members ofthe Academic Council, the draft may be sent back to the Executive Council which shall either adopt it or refer it to the Visitor whose decision shall be final.
(5) ~ v e r ~ ~ r d i n a n c e made by the Executive Council shall come into effect immediately.
(6) Every Ordinance made by the Executive Council shall be submitted to the Visitor within two weeks from the date of its adoption. The Visitor shall have the power to direct the University within four weeks ofthe receipt ofthe Ordinance to suspend the operation of any such Ordinance and he shall, as soon as possible, inform the Executive Council about his objection to the proposed Ordinance. The Visitor may, after receiving the comments of the University, either withdraw the order suspending the Ordinance or disallow the Ordinance, and his decision shall be final.
44. (1) The authorities of the University may make Regulations consistent with the Regulations
Act, the Statutes and the Ordinances for the follqwing matters, namely:-
( i ) laying down the procedure to be observed at their meetings and the number of members required to form a quorum;
(ii) providing for al'l matters which are required by the Act, the Statutes or the '
Ordinances to be prescribed by Regulations; and
(iii) providing for all other matters solely concerning such authorities or committees appointed by them and not provided for by the Act, the Statutes or the Ordinances.
(2) Every authority of the University shall make Regulatibns providing for the giving of notice to the members of such authority of the dates of meeting and of the business to be considered at meetings and for the keeping of a record of the proceedings of meetings.
(3) The Executive Council may direct the amendment in such manner as it may specifj: of any Regulation made under the Statutes or the annulment of any such Regulation.
45. Subject to the provisions of the Act and the Statutes, any officer or authority of Delegiltion of
the University may delegate his or its powers to any other officer or authority or person Powers
under his or its respective control and subject to the condition that overall responsibility for the exercise of the powers so delegated shall continue to vest in the officer or authority delegating such powers.
46. (1 ) Keeping in view the outstanding nature of qualification in maritime discipline, Equlvalcnce
Ministry of Sl~ipping, Road Transport and Highways, (;overnmel;t of India constituted an CO""nl~tee
"Equivalence Committee" with a view to consider relativity ofthe existing teaching posts in
174 Indian Maritime University [ACT 22 OF 20081
four Government Maritime Institutes (Marine Engineering and Research Institute, Kolkata , and Mu~sbai, Lal Bahadur Shastri College of Advanced Maritime Studies and Research. Mumbai, Training Ship Chanakya, Navi Mumbai), presently under Indian Institute of Maritime Studies with equivalent posts in the proposed University. The recommendation of the committee is given in the Table below:
TABLE
Name of the present posts and pay scale Recommendation by the 'Equivalence and recruitment rules as per the Gazette Committee' for recognition of post in notification University
Captain SuperintendentIPrincipall Professor Director (Rs. 18400-500-22400)
Vice ~ r i n c i ~ a l / ~ e ~ u t y / ~ h i e f officed Associate Professor Senior Engineer OfficerISenior Nautical Officer
\ (Rs.14300-400-18300)
Engineer Officer/Nautical Off~cer Assistant Professor (Rs.12000-375-16500)
Senior Lecturer Assistant Professor (Rs.12000-375-16500)
Senior Lecturer (MEW Senior Lecturer @.10000-325-15000)
Lecturer Lecturer @.8000-275-13500)
(2) In the absence of Post-graduate and Doctoral studies in maritime discipline, the existing posts in the Institutes are deemed to be equivalent to the University posts in the appropriate scale.
(3) The qualifications for future direct recruitments shall be governed by separate Ordinances to be framed by the University.
~ev iev , of 47. The Fees shall be reviewed after every three years. fees
THE NATIONAL WAT~RWAY (TALCHER-DHAMRA STRETCH OF RIVERS, GEONKHALI-CHARBATIA STRETCH OF EAST COAST
CANAL, CHARBATIA-DHAMRA STRETCH OF MATAI RIVER AND MAHANADI DELTA RIVERS) ACT: 2008
No. 23 OF 2008
[17th Novembel; 2008.1
An Act to provide for the declaration of the Talcher-Dharnra stretch of Brahmani- Kharsua-Dham~ I rivers, Geonkhali-Charbatia stretch of East Coast Canal, Charbatia-Dhr nra stretch of Matai river and Mahanadi delta rivers be- tween Mangalgadi and Paradip in the States of West Bengal and Orissa to be a national waterway and also to provide for the regulation and develop- ment of the said stretch of the rivers and the canals for the purposes of shipping and navigation on the said waterway and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Fifty-ninth year of the Republic of India as follows:-
1. (I) This Act inay be called theNational Waterway (Talcher-Dhamra Stretch ofRivers, sliort title and Geonkhali-Charbatia Stretch of East Coast Canal, Charbatia-Dhainra Stretch of Matai River COmmellcclnent
and Mahanadi Delta Rivers) Act, 2008.
(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint.
2. The Talcher-Dhamra stretch of BrahmanicKharsua-Dhamra rivers, Geonkhali- Deelaratron Charbatia stretch of East Coast Canal, Charbatia-Dhamra stretch of Matai river and Mahanadi Of certain
stretches of delta rivers between Mangalgadi and Paradip, the limits of which are specified in the Schedule, rivers and canals
is hereby declared to be a National Waterway. as National Waterway.
3. It is hereby declared that it is expedient in the public interest that the Union should take under its control the regulation and development ofTalcher-Dhamra stretch of Brahmani- Kharsua-Dhamra rivers, Geonkhali-Charbatia stretch ofEast Coast Canal, Charbatia-Dhamra stretch of Matai river and Mahanadi delta rivers between Mangalgadi and Paradip for the purposes of shipping and navigation on the national waterway to the extent provided in the Inland Waterways Authority of India Act, 1985.
' w.e.t: 25-1 1-2008 : Vide Notification No. S.O. 2718(E) dated 25-1 1-2008.
Declaration as to expedrency of control by the Uniorr of certain stretches of rlvers and calials for certain purposes
National Waterway (Talcher-Dhamra Stretch of Rivers, [ACT 23 or; 20081 Geonkhali-Charbatia Slrelch of East Coast Canal,
Charbatia-Dharnra Stretch o f Matai River and Mahanadi Delta Rivers)
THE SCI-EDULE
(See section 2)
LIMITS OF TIiE NATIONAL WATERWAY (TALCIJER-DHAMRA STRETCH OF BRAH~IANI-KHARSUA- DHAMRA RIVERS, GEONKHALI-CHARBATIA STRETCH OF EAST COAST CANAL, CIJARBATIA . r
DHAMRA STRETCH OF MATAI RIVER AND MAHANADI DELTA RIVERS)
Easl Coast Canal and Matai river.
( ~ o n s i s t h ~ of old Hijli tidal canal, Orissa coast canal and Matai river)
Northern limit Confluence point ofHooghly river and Hijli tidal canal at Geonkhali a t ~ a t 22' 12' 20" N, Lon 88' 03'07" E.
Southern limit Confluence of Matai river and Dhamra river near Dha~nra Fishing h&bour at ~ a t 2 0 ' 47'42" N, Lon 86' 53' 03" E.
Brahmani-Kharsua-Dhamra river system
(Consisting of Brahmani-Kharsua-Dhamra rivers)
North-Wester11 limit Sailla1 barrage across river Brahinani, Talcher at Lat 2 1 ' 04' 26" N,
. on 85' 08'05" E:
South-Easternlimit An imaginary line drawn across Dhamra river at East Point of Kalibhanj Dian Reserved Forest near Chandnipal at Lat20° 46'26" N, Lon 86' 57' 15" E.
Mahanadi delta rivers
(Consisting ofHansua river, Nunanala, Gobri nala, Kharnasi river and Mahanadi river) (Alternate route-Hansua river ehters into Bay of Bengal through northern point of False point bay, then enters river Kharnasi at southern end of False point bay, river Atharabanko, a northernly distributary of river Mahanadi)
Northern limit Confluence ofKharsua river with Brahmani river at Ramchandrapur atLat20° 36'55"N, Lon 86'45'05" E.
Southern limit An imaginary line in continuation to the Northern break water structure across the entrance channel at Paradip Port at ~ a t 2 0 ' 15'38"N, Lon 86'40'55" E.
THE NATIONAL WATERWAY (KAKINAD A-PUDUCHERRY STRETCH OF CANALS AND THE KALUVELLY TANK, BHADR4CHALAM-
RAJAHMUNDRY STRETCH OF RIVER GODAVARI AND WAZIRABAD-VIJAYAWADA STRETCH OF
RIVER KRISHNA) ACT, 2008
(No. 24 OF 2008) [17th November, 2008.1
An Act to provide for the declar*ation of the Kakinada-Puducherry stretch of canals comprising of Kakinada canal, Eluru canal, Commamur canal, Buckingham canal and the Kaluvelly tank, Bhadrachalam-Rajahmundry stretch of river Godavari and Wazirabad-K~ayawada stretch of river Krishna in the States of Andhra Pradesh and .. Tamil Nadu and the Union territory of Puducherry to be a national waterway and also to provide for the regulation and development of the said stretch of the rivers and the canals for the purposes of shipping and navigation on the said waterway and for matters conrtected therewith or incidental thereto.
BE it enacted by Parliament in the Fifly-ninth year of the Republic of India as follows:-
1. ( I ) This Act may be called the National Waterway (Kakinada-Puducherry stretch of Short title and
Canals and Kaluvelly Tank, Bhadrachalam-Rajahmundry stretch of River Godavari and cO1nmencement
Wazirabad-Vijayawada stretch of River Krishna) Act, 2008.
(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint.
2. The Kakinada-Puducherry stretch of canals comprising of Kakinada canal, Eluru Declaratloll
canal, Colnmamur canal, Buckingham canal and the Kaluvelly tank, Bhadrachalam- certain stretches of Rajahmundry stretch of river Godavari and Wazirabad-Vijayawada stretch of river Krishna, rivers and
the limits ofwhich are specified in the Schedule, is hereby declared to be aNational Waterway. ~~~~~~~l Waterway.
3. It is hereby declared that it is expedient in the public interest that the Union should Declaration as
take under its control the regulation and development of Kakinada-Puducherry stretch of expediency of control by
canal comprising of Kakinada canal, Eluru canal, Com~nalnur canal, Buckingham canal and the Union Kaluvelly tank, Bhadrachalam-Rajahinundry stretch of river Godavari and Wazirabad- of certain Vijayawada stretch of river Krishna for the purposes of shipping and navigation on the stretches of
national waterway to the extent provided in the Inland Waterways Authority of India Act, 1985.
as National Waterway
* w.e.f. 25-1 1-2008 : Vide Notification No. S.O. 2719@) dated 25-11-2008.
i n
178 National Waterway (Kakinada-Puducherry Stretch of [ACT 24 OF 20081 Canals and the Kalucelly Tank, Bhadrachalam-
Rajahmundry Stretch of River Godavari and Wazirabad- E~ayawada Stretch of River Krishna)
THE SCHEDULE
(See section 2)
Kakinada-Puducherry canal I
(Canal system consisting ofKakinada canal, Eluru canal, Commamur canal and North Buckingham canal, portion of the Coovum river linking North and South Buckingham canals, South Buckingham canal and Kaluvelly tank)
Northern limit A line drawn across the Kakinada canal parallel to the Jagannadhapuram road bridge, Kakinada at a distance of 500 metres down stream at Lat 16'
56' 24" N, Lon 82" 147 2075
Southern limit Junction of East Coast Highway and Chinnakalawari-Kanakachettikulam road at Kanakachettikulam which is the end point ofthe artificial canal link to Kaluvelly tank at Lat 12" 02' 36" N, Lon 79" 52' 12" E.
River Godavari
Western limit Road bridge at Bhadrachalam across river Godavari at Lat 17' 40' 39" N, Lon 80" 52' 52" E.
Eastern limit Sir Arthur Cotton barrage across river Godavari at ow la is war am, Rajahinundry at Lat 16" 56' 05" N, Lon 81' 45'32" E.
River Krishna
Western limit Road bridge at Wazirabad across river Krishna at Lat 16" 40' 50" N,
Lon 79' 3 9' 29" E.
Eastern liinit Prakasam barrage across river Krishna at Vijayawada at Lat 16" 30' 18" N, Lon 80' 36'23" E.
THE CENTRAL LPIVERSITIES LAWS (AMENDMENT) ACT, 2008 No. 25 OF 2008
[5th Decenzbel; 2008.1
An Act further to amend the Banaras Hindu University Act, 19 1 5, the Delhi University Act, 1922, the Jawaharlal Nehm University Act, 1966, the North-Eastem Hill University Act, 1973 and the University of Hyderabad Act, 1974.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic o f India as follows:-
CHAPTER I
1. This Act may be called the Central Universities Laws (Amendment) Act, 2008. Short title
AMENDMENTS TO THE BANARAS HINDU UNIVERSII-Y ACT, 19 15
16 of 1915 2. In the Banaras Hindu UniversityAct, 1915 (hereafter in this Chapter referred to as Amendment the Banaras Hindu University Act), in section 13, after sub-section (2), the following of Sectton 13
sub-section shall be inserted, namely:-
"(3) A copy of the accounts, together with the auditor's report, shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
3. After section 13 ofthe Banaras Hindu UniversityAcl, the following section shall be Insertion of
inserted, namely:- new section 13A.
" 13A. (1) The annual report ofthe University shall he prepared under the direction A~lnual report
ofthe Executive Council and shall be submitted to the Court on or before such date as may be prescribed by the Statutes and shall be considered by the Court in its annual
' meeting.
(2) The Court may communicate its comments thereon to the Executive Council.
(3) A copy of the annual report, as prepared under,sub-section (I), shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
CHAPTER IIl
8 of 1922 4. In the Delhi University Act, 1922 (hereafter in this Chapter referred to as the Delhi Amendment University Act), section 38 shall be renumbered as sub-section (1) thereof and after OfSectlo" 38,,
sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:-
"(2) A copy of the annual report, as prepared under 'sub-section (I), shall also be submitted to the Centrai Government, which shall, as soon as m2y be, cause the same to be laid before both Houses of Parliament.".
5. In section 39 of the Delhi University Act, after sub-section (2 ) , the following Amendment sub-section shall be inserted, namely:- of section 39
"(3) A copy ofthe accounts, together with the audit report, shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
Centrul Universities Laws (Anzendment) [ACT 25 OF 20081
CHAPTER N
Amendment 6 . In the JawaharlalNehru UniversityAct, 1966 (hereafter in this Chapter referred to as 53 of 1966. of sec[loll the Jawaharlal Nehru University Act), in sectioil 19, after sub-section (2), the following
sub-section shall be inserted, namely:-- ,
"(3) A copy of the annual report, as prepared under sub-section ( I ) , shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
Amendment 7. 111 section 20 of the Jawaharlal Nehru University Act, after sub-section (2), the of sectioll '0. following sub-section shall be inserted, namely:- -
"(3)Acopy ofthe accounts, together with the audit report, shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
CHAPTERV
Amendment of 8. In the North-Eastern Hill University Act, 1973 (hereafter in this Chapter referred to 24 of 1973. section 28. as the North-Eastern Hill University Act), in section 28, after sub-section ( 2 ) , the following
' sub-section shall be inserted, namely:-
"(3) A copy of the annual report, as prepared under sub-section (1), shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
Amendment 9. In section 29 of the North-Eastern Hill university Act, after sub-section (3), the sectton 29 following sub-section shall be inserted, namely:-
"($)A copy of the annual accounts together with the report of Comptroller and Auditor-General, shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
CHAPTER VI
A~i~endment 10. In the University ofHyderabad Act, 1974, in section 28, after sub-section (2). the 39 of 1974
of sectton 28. following sub-section shall be inserted, namely:-
"(3)A copy ofthe annual report, as prepared under sub-section (I), shall also be submitted to the Central Government, which shall, as soon as may be, cause the same to be laid before both Houses of Parliament.".
THE DRUGS AND COSMETICS (AMENDMENT) ACT, 2008
No. 26 OF 2008
An Act furtherto amend the Drugs and Cosmetics Act, 1940.
BE it enacted by Parliament in the Fifty-ninth Year ofthe Republic of India as follows:-
1. (I) ThisAct may be called the Drugs and Cosmetics (Amendment) Act, 2008. Short t~ t le and com- nlencement
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Provided that different dates [nay be appointed for different provisions ofthis Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the commencement of that provision.
182 Drugs and Cosmetics (Amendment) [ACT 26
Insertion of 2. After section 17D ofthe Drugs and Cosmetics Act, 1940 (hereinafter referred to as 23 of 1940. new section the principal Act), the following section shall be inserted, namely,- 17E. Adulterated "17E. For the purposes of this Chapter, a costmetic shall be deemed to be cosmetics. adulterated.-
(a) if it consists in whole or in part, of any filthy, putrid or deco~nposed substance; or
(b) if it has been prepared, packed or stored under insanitary conditions whereby it may have been contaminated with filth or whereby it may have been rendered injurious to health; or
(c) if its container is composed, in whole or in part, of any poisonous or deleterious substance which may render the contents injurious to health; or
(4 if it bears or contains, for purposes of colouring only, a colour other than one which is prescribed; or
(e) if it contains any harmhl or toxic substance which inay render it injurious to health; or
Cf) ifany substance has been mixed therewith so as to reduce its quality or strength.".
Anlendlnent 3. In section 18 ofthe principal Act, in cluase (a) , for sub-clause (ii), the following sub- section '*. clause shall be substituted, namely,-
"(ii) any cosmetic which is not of a standard quality, or is misbranded, adulterated or spurious;". .
Amendment 4. In section 26A of the principal Act, for the word "prohibit", the words "regulate, Of restrict or prohibit" shall be substituted. 26A. Insertion of 5. After section 26A of the principal Act, the following section shall be inserted, new section namely,- 26B
. P o ~ e r of Central Government to regulate or restrict, manufacture, etc., of drug in public interest. A~nendmenl of sectlon 27.
"26B. Without prejudice to any other provision contained in this Chapter, if the Central Government is satisfied that a drug is essential to meet the requirements of an '
emergency arising due to epidemic or natural calamities and that in the public interest, it is necessary or expedient so to do, then, that Government may, by notification in the Official Gazette, regulate or restrict the manufacture, sale or distribution of such drug.".
6. In section 27 of the principal Act,-
( 2 3 in clause (a),--
( A ) for the figures, letter and words "17B or which", the figures, letter and words " 17B and which" shall be substituted.
(B) for the words "punishable with imprisonment for a term which shall not be less than five years but which may extend to a term of life and with fine which shall not be less than ,ten thousand rupees;", the words "punishable with imprisonment for a term which shall not be less than ten years but which may extend to imprisonment for life and shall also be liable to fine which shall not be less than ten lakh rupees or three times value of the drugs confiscated, which- ever is more:" shall be substituted.
(0 the following provisos shall be inserted, namely:-
"Provided that the fine imposed on and released from, the person convicted under this clause shall be paid, by way of compensation, to the person who had used the adulterated or spurious drugs referred to in this clause:
OF 20081 Drugs and Cosmetics (Amendment) 183
Provided further that where the use of the adulterated or spurious drugs referred to in this clause has caused the death of a person who used such drugs, the fine imposed on and realised from, tlie person convicted under this clause, shall be paid to the relative of the person who had died due to the use of the adulterated or spurious drugs referred to in this clause.
Explanation.-For the purposes of the second proviso, the expression "relative" means-
(i) spouse of the deceased person; or
(ii) a minor legitimate son, and unmarried legitimate daughter and a widowed mother; or
(iii) parent of the minor victim; or
(iv) if wholly dependent on the earnings of the deceased person , at the time of his death, a son or a daughter who has attained the age of eighteen years; or
(v) any person, if wholly or in part, dependent on the earnings of the deceased person at the time of his death,-.
(a) the parent; or
(b) a minor brother or an unmarried sister; or
(c) a widowed daughter-in-law; or
(d) a widowed sister; or
(e) a minor child of a pre-deceased son; or
u> a minor child of a pre-deceased daughter where no parent of the'child is alive; or
(g) the pzternal grandparent if no parent of the member is alive;";
(ii) in clause (b),- ' > , . .
(A) for the words "not be less than one year but which may extend to three years and with fine which shall not be less than five thousand rupees", thc words "not be less than three years but which may extend to five years and with fine which shall not be less than dn':lakh rupees or three times the value o f the drugs confiscated, whichever is more"'shall be substituted;
(B) in the proviso, for the words "less than one year and of fine of less than five thousand rupees", the words "less than thr i i yiars and of fine of less .. . . than one lakh rupees" shall be substituted; .. .
(iii) in clause (c),-
( A ) for the words "not be less than three years but Ahich may extend to five years and with fine which shall not be less than five thousand rupees", the words "not less than seven years but which may extend to imprisonment for life and with fine which shall not be three lakh rupees or three times the value of the drugs confiscated, whichever is more" shall be substituted;
(B) in the proviso, for the words "less than three years but not less than one year", the words "less than seven years but not less than three years and of
-- - fine of less than one lakh rupees" shall be substituted;
(iv) in clause (4, for the words "and with fine", the words "and with fine which shall not be less than twenty thousand rupees" shall be substituted.
184 Drugs and Cosnzetics (Amendment) [ACT 26
Amendlnent of section 28.
Atnendment o f section 28A.
Amendment of section 29
A m e n d t n e ~ ~ t of section 30.
Amendment of section 32 .
7. In section 27A of the principal Act, for clauses ( i ) and (ii), the following clauses shall be substituted, namely,-
( i ) any cosmetic deemed to be spurious under section 17D or adulterated under section 17E shall be punishable with imprisonment for a term which may extend to three years and with fine which shall not be less than fifty thousand rupees or three times the value of the cosnletics confiscated, whichever is more;
(ii) any cosmetic other than a cosmetic referred to in clause ( i ) in contravention of any provisions of this Chapter or any rule made thereunder shall be punishable with imprisonment for a term which may extend to one year or with fine which may extend to twenty thousand rupees, or with both.".
* 8. In section 28 ofthe pri~icipal Act. for the words "with fine which may extend to one
thousand rupees or with both", the words "with fine which shall not be less than twenty thousand rupees or with both" shall be substituted.
9. In section 28A of the principal Act, for the words "with fine which may extend to one thousand rupees or with both", the words "with fine which shall not be less than twenty thousand rupees or with both" shall be substituted.
10. In sectidn 29 of the principal Act, for the words "five hundred rupees". the words "five thousand rupees" shall be substituted.
11. In section 30 of the principal Act,--
(a) in sub-section (I),-
( i ) in clause (a),-
( A ) for the words "not be less than two years but which may extend to six years and with fine which shall not be less than ten thousand rupees", the words "not be less than seven years but which may e'xtend to ten years and with fine which shall not be less than two lakh rupees" shall be substituted;
(B) in the proviso, for the words "less than two years and ,of fine of less than ten thousand rupees", the words "less than seven years and of fine of less than one lakh rlrpees" shall be substituted;
(ii) in clause (b) , for the words 'shall not be less than six years but whicb may extend to ten years and with fine which shall not be less than ten thousand rupees", the words "shall not bp, iess than ten years but which may extend to imprison~nent for life and \ r ~ ; ~ n fine which shall not be less than three lakh rupees" shall be substituted.
(iii) i-. clause (c), for the words "five thousand rupees", the words "fifty th011~...1ci rupees" shall be substituted;
(b) in sub-section (2), for the words "ten years, or with fine, or with both", the words "two years, or with fine which shall not be less than ten thousand rupees or with both" shall be substituted.
12. In section 32 of the principal Act, for sub-sections (1 ) and (2) , the following sub- sections shall be substituted, namely:-
" (1) No prosecution under this Chapter shall be instituted except by--
(a ) an Inspector; or
(0) any gazetted officer of the Central Government or a State Government authorised in writing in this behalf by the Central Government or a State Government by a general or special order made in this behalf by that Government; or
(c) the person aggrieved; or
or: 20081 Drugs and Cosnzetics (A~~zenclnierzt) 185
(4 a recognised consumer association whether such person is a member of that association or not.
(2) Save as otherwise providdd in this Act, no court inferior to that of a Court of Session shall try an offence punishable under this Chapter.".
13. After section 32A of the principal Act, the following section shall be inserted, Insertton of
namely :- new sect1011 32B
"32B. ( I ) Notwithstanding anything contained in the Code of Criminal Procedure, Compourldillg 2 of 1974 1973, any offence punishable under clause (b) of sub-section ( I ) ofsection 13, section .of certaill
28 and section 28A of this Act (whether committed by a company or any officer Offences
thereof), not being an offence punishable with impriscrrunent only, or with imprisonment and also with fine, may, either before or after the instihion of any prosecution, be compounded by the Central Government or by any State Government or any officer authorised in this behalfby the Central Government or a State Government, on payment for credit to that Government of such sum as that Government may, by rules made in this behalf, specify:
Provided that such sum shall not, in any case, exceed the maximum amount of the fine which may be imposed under this Act for'the offence so compoundpd:
Provided further that in cases of subsequent offences, the same shall not be compoundable.
(2) When the accused has been committed for trial or wherrhe has been convicted and an appeal is pending, no composition for the offence shall be allowed without the leave of the court to which he is committed or, as. the case may be, before which the appeal is to be heard.
(3) Where an offence is compounded under sub-section ( I ) , no proceeding or hrther proceeding, as the case may be, shall be taken against the offender in respect of the offence so compounded and the offender, if in custody, shall be released forthwith.".
14. In section 33 of the principal Act, in sub-section (2),- Amendment of section 33.
(i) after clause ( d 4 , the following clause shall be inserted, namely,-
"(dda) prescribe under clause (4 of section 17E the colour or colours which a cosmetic may bear or contain for the purposes of colouring;";
, (ii) in clause (p), the word "and" occurring at the end shall be omitted;
(iii) in cfa'clse (q), the word "and" shall be inserted at the end;
(iv) after clause (q), the following clause shall be inserted, namely,-
"(r) sum which may be specified by the Central Government under section 32B.".
15. In section 33-1 of the principalAct,-
(a) in sub-section (I) , - 3
Amendment of section 33-1.
( i ) for clause (a), the following clause shall be substituted, namely:-
"(a) any Ayurvedic, Siddha or Unani drug-
ti) deemed to be misbranded under section 33E,
(ii) deemed to be adulterated under section 33EE, or
(iii) without a valid licence or in violation of any of the conditions thereof, as required under section 33 EEC,
Drugs arzd Cosmetic,~ (Anzendnzerz~)
shall be punishable with i~nprisonrnent for a term which may extend to one year and with fine which shall not be less than twenty thousand rupees or three times the value of the drugs confiscated, whichever is more;";
(ii) in clause /b), for the words "five thousand rupees", occurring at both the places, the words "fifty thousand rupees or three times the value of the drugs qonfiscated, whichever is more" shall be substituted;
(iii) after clause (b), the following clause shall be inserted, namely:--
"(c) any Ayurvedic, Siddha or Unani drug in contravention of the provisions of any notification issued under section 33EED shall be punishable with imprisonment for a term which may extend to three years and with fine which may extend to fifty thousand rupees or three times the value of the drugs confiscated, whichever is more.";
(6) in sub-section (2), for the words "three months and with fine which shall not be less than five hundred rupees", the words "six months and with fine which shall not be less than ten thousand rupees" shall'be substituted.
Arnenment of 16. In section 335 of the principalAct,- section 335.
(a) in clause (a), for the words "two thousand rupees", the words "fifty thousand rupees or three times the value of the drugs confiscated, whichever is more" shhll be substituted;
(b) in clause (b), for the words "five thousand rupees" occurring at both the places, the words "one lakh rupees or three times the value of the drugs confiscated, whichever is more" shall be substituted;
Insertion of new sections 33KA and 33KB
Disclosure of name of manufacturer, etc.
Ma~ntenance of records and furnish~ng of informat~on.
Amendment of section 33N.
'(c) in clause (c), for the words "six months and with fine whidh shall not be less than one thousand rupees", the words "one year and with fine which shall not be less than twenty thousand rupees or three times the value of the drugs confiscated, whichever is more" shall be substituted.
17. After section 33K of the principal Act, the following sections shall be inserted,
"33KA. Every person, not being the manufacturer of any Ayurvedic, Siddha or Unani drug or his agent forthe distribution thereof, shall, ifso required, disclose to the Inspector the name, address and other particulars ofthe person from whom he acquired the Ayurvedic, Siddha or Unani drug.
33KB. Every person holding a licence under clause (c) of section 33EEC shall keep and maintain such records, registers and other documents as may be prescribed and shall furnish to any officer or authority exercising any power or discharging any function under this Act such information as is required by such officer or authority for carrying out the purposes of this Act.".
18. In section 33N of the principal Act, in sub-section (2),-
(i) in clause (gga), the word "and" occurring at the end shall be omitted;
(ii) after clause (gga), the following clause shall be inserted, namely,-
"(ggb) prescribe the records, registers or other documents to be kept aud maintained under section 33KB; and".
Amendlnent 19. In section 36A ofthe principal Act, for the words "all offences under thisAct", the of section words, brackets, figures and letters "all offences (except the offences triable by the Special 36A. Court under section 36AB or Court of Session) under this Act" shall be substituted.
Drugs and Cosmetics (Amendment)
20. After section 36A of the principal Act. the following sections shall be inserted, Illsertlon of'
namely:- new sections 36AB. 36AC. 3bAD and 36AB
'36AB. ( I ) The Central Government, or the State Government, in consultation specla1 courts.
with the Chief Justice ofthe High Court, shall, for trial of offences relating to adulterated drugs or spurious drugs and punishable under clauses (a) and (b) of section 13, sub- section (3) of section 22, clauses (a) and (c) of section 27, section 28, section 28A, section 28B and clause (b) of sub-section (1) of section 30 and other offences relating to adulterated drugs or spurious drugs, by notification, designate one or more Courts of Session as a Special Court or Special Courts for such area or areas or for such case or class or group of cases as may be specified in the notification.
Explanation.-In this sub-section, "High Court" means the High Court of the State in which a Court of Session designated as Special Court was hnctioning immediately before such designation.
(2) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section ( I ) , with which the accused may, under the Code ofCriminal Procedure, 1973, be charged at the same trial.
36AC. (I) Notwithstanding anything contained in the Code of Criminal Procedure, 1973,-
(a) every offence, relating to adulterated or spurious drug and punishable under clauses (a) and (c) of sub-section ( I ) of section 13, clause (a) of sub- section (2) of section 13, sub-section (3 ) of section 22, clauses (a) and (c ) of section 27, section 28, section 28A, section 28B and sub-sections ( I ) and (2) of section 30 and other offences relating to adulterated drugs or spurious drugs, shall be cognizable.
(b ) no person accused, of an offence punishable under clauses (a ) and (c) of sub-section ( I ) of section 13, clause (a) of sub-section (2) of section 13, sub- section (3) of section 22, clauses (a) and (c ) of section 27, section 28, section 28A, section 28B and sub-sections ( I ) and (2) of section 30 and other offences relating to adulterated drugs or spurious drugs, shall be released on bail or on his own bond unless-
Oft'c~~ces to be cognizable and non-bailable in certain cases.
(i) the Public Prosecutor has been given an opportunity to oppose the application for such release; and '
(ii) where the Public Prosecutor opposes the application, the court is satisfied that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likelyto commit any offence while on bail:
Provided that a person, who, is under the age of sixteen years, or is a woman or is sick or infirm, may be released on bail, ifthe Special Court so directs.
(2) The limitation on granting of bail specified in clause (b ) of sub-section ( I ) is 2 of 1974 in addition to the limitations under the Code of Criminal Procedure, 1973 or any other
law for the time being in force on granting of bail.
(3) Nothing contained in this section shall be deemed to affect the special powers of the High Court regarding bail under section 439 of the Code of Criminal Procedure,
2 of 1974 1973 and the High Court may exercise such powers including the power under clause (6) of sub-section ( I ) of that section as if the reference to "Magistrate" in that section includes also a reference to a "Special Court" designated under section 36AB.
188 Drugs and Cosmetics (~mendment) [ACT 26 OF 20081
Application of Code-of Criminal Procedure, 1973 to proceedings before Special Court.
36AD. (I) Save as otherwise provided in this Act, the provisions ofthe Code of Criminal Procedure, 1973 (including the provisions as to bails or bonds), shall apply to 2 of 1974.
the proceedings before a Special Court and for the purposes ofthe said provisions, the Special Court shall be deemed to be a Court of Session and the person conducting the . prosecution before the Special Court, shall be deelned to be a Public Prosecutor:
Provided that the Central Government or the State Government may also appoint, for any case or class or group of cases, a Special Public Prosecutor.
(2) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, under the Union or a State, requiring special knowledge of law.
(3) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deelned to be a Public Prosecutor within the meaning of clause (u) of section 2 ofthe Code of Criminal Procedure, 1973 and the provisions of 2 of 1974.
that Code shall have effect accordingly.
Appeal arid 36AE. The High Court may exercise, so far as may be applicable, all the powers rev~sioi~ conferred by Chapter XXIX or Chapter XXX ofthe Code of Criminal Procedure, 1973, 2 of 1974
on a High Court, as if a Special Court within the local limits of the jurisdiction of the High Court were a Court of Session trying cases within the local limits ofthe jurisdictioil of the High Court.'.
THE AIRPORTS ECONOMIC REGULATOKY AUTHORITY OF INDIA ACT,2008 --
ARRANGEMENT OF SECTIONS -
CHAPTER I
1. Short title and commencement. I 2. Definitions. I
CHAPTER Il I 3. Establishment of Authority.
4. Composition of Authority.
5. Constitution of Selection Committee to recommend Members.
6. Terms of office and other conditions of service, etc., of Chairperson and Members.
7. Power of Chairperson. ,
8. Removal and suspension of Members.
9. Appointment ofsecretary, experts, professionals and officers and other employeesofA~~ih~~t.ity.
10. Meetings.
11. Authentication.
12. Vacancies, etc., not to invalidate proceedings ofAuthority.
CHAPTER III
POWERS AND FUNCTIONS ob THE AUTHORITY
13. Functions of Authority.
14. Powers ofAuthority to call for information, conduct investigations, etc.
15. Power of Authority to issue certain directions.
16. Power of seizure. CHAPTER 1V
17. Establishment ofAppellate Tribunal.
18. Application for settlement of disputes and appeals to Appellate Tribunal.
19. Composition ofAppellate Tribunal.
20. Qualifications for appointment of Chairperson and Members.
21 ., Term of ofice.
22. Terms and conditions of service.
23. Vacancies.
24. Removal arid resignation. 25. Staff ofAppellate Tribunal.
26. Decision to be by majority.
27. Members, etc., to be public servants.
189
190 Arrangeme)?t of sections
28. Civil court not to have jurisdiction.
29. Procedure and powers of Appellate Tribunal.
30. Right to legal representation.
31. Appeal to Supreme Court.
32. Orders passed by Appellate Tribunal to be executable as a decree.
CHAPTER V
33. Budget.
34. Grants by Central Government.
35. Annual statement of accounts.
36. Furnishing of returns, etc., to Central Government.
CHAPTER VI
OFFENCES AND PENALTIES
37. Penalty for wilful failure to comply with orders ofAppellate Tribunal.
38. Punishment for non-compliance of orders and directions under this Act.
39. Punishment for non-compliance with order ofAuthority or Appellate Tribunal.
40. Offences by companies.
41. Offences by Government Departments.
CHAPTER W
MISCELLANEOUS
42. Directions by Central Government.
43. Members, Officers and employees of Authority to be public servants.
44. Bar ofjurisdiction.
45. Protection of action taken in good faith.
46. Exemption from tax on wealth and income.
47. Cognizance of offences.
48. Delegation of powers.
49. Power of Central Government to supersede Authority.
50. Application of other laws nor barred.
51. Power to make rules. %
52. Power to make regulations.
53. Rules and regulations to be laid before Parliament.
54. Amendment of certain encatments.
55. Power to remove difficulties.
THE SCHEDULE.
THE AIRPORTS ECONOMIC REGULATORY AUTHORITY OF INDIA ACT, 2008
No. 27 OF 2008
[5th Decembel; 2008.1
An Act to provide for the establishment of an Airports Economic Regulatory Authority to regulate tariff and other charges for the aeronautical services rendered at airports and to monitor performance standards of airports and also to establish Appellate Tribunal to adjudicate disputes and dispose of appeals aiid for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. (1) This Act maybe called the Airports Economic Regulatory Authority of Jndia Act, 2008.
(2) It shall come into force on such date* as the Central Government may, by notification in the Official Gazette, appoint.
(3) It applies to-
(a) all airports whereat air transport services are operated or are intended to be operated, other than airports and airfields belonging to or subject to the control of the Arrned Forces or paramilitary Forces of the Union;
Short title, commencelnent and appllcat~on.
* w.e.f. 1-1-2009 !Ode Nottficatlon No. S.O. 1894(E) dated 30-11-2008. (All prov~sions of Act except Chapter I11 and Chapter 1V).
192 Airports Economic Regulatory Azrfhorit), of11qdia [ACT 27
Definitions.
(b) all private airports and leased airports;
(c) all civil enclaves;
(d) all major airports.
2. In this Act, unless the context otherwise requires,-
(a) "aeronautical service" means any service provided-
(i) for navigation, surveillance and supportive communication thereto for air traffic management;
(ii) for the landing, housing or parking of an aircraft or any other ground facility offered in connection with aircraft operations at an airport;
, (iii) for ground safety services at an airport;
(iv) for ground handling services relating to aircraft, passengers and cargo at an airport;
(v) for the cargo facility at an airport;
(vi) for supplying fuel to the aircraft at an airport; and
(vii) for a stake-holder at an airport, for which the charges, in the opinion of the Central Government for the reasons to be recorded in writing, may be determined by the Authority;
(b) "ai~po~t" means a landing and taking off area for aircrafts, usually with runways and aircraft maintenance and passenger facilities and includes an aerodrome as defined in clause (2) of section 2 of the Aircraft Act, 1934;
(c) "airport user" means any person availing of passenger or cargo facilities at an airport;
(6) "Appellate Tribunal" means the Airports Economic Regulatory Authority Appellate Tribunal established under section 17;
( e ) "Authority" means the Airports Economic Regulatory Authority established under sub-section (1) of section 3;
(f) "civil enclave" means an area, if any, allotted at an airport belonging to any armed force of the Union, for use by persons availing of any air transport services from such airport or for the handling of baggage or cargo by such service, and includes land comprising of any building and structure on such area;
(g) "Chairperson" means the Chairperson of the Authority appointed under sub-section (2) of section 4;
(h) "leased airport" means an airport in respect of which a lease has been made under section 12A of the Airports Authority of India Act, 1994;
(i) "major airport" means any airport which has, or is designated to have, annual passenger throughput in excess of one and a half million or any other airport as the Central Government may, by notification, specify as such;
(i) "Member" means a Member of the Authority and includes the Chairperson;
(k) "prescribed" means prescribed by rules made under this Act;
( I ) "private airport" has the same meaning as assigned to it in clause (nn) of section 2 of the Airports Authority of India Act, 1994;
(m) "regulations" means regulations made by the Authority under this Act;
(n) "service provider" means any person who provides aeronautical services and is eligible to levy and charge user development fees from the embarkihg passengers at any airport and includes the authority which manages the airport;
(0) "stake-holder" includes a licensee of an airport, airlines operating thereat, a person who provides aeronautical services, and any association of individuals, which in the opinion of the Authority, represents the passenger or cargo facility'users;
OF 20081 Airports Economic Regulatory Authority of Itidia 193
07) words and expressions used but not defined in this Act and defined in the Airports Authority of India Act, 1994 shall have the same meanings respectively assigned to them in that Act.
CHAPTER n THE AIRPORTS ECONOMIC REGULATORY AUTHORITY
3. (I) The Central Government shall, within three months from the date of commencement of this Act, by notification in the Off~cial Gazette, establish an Authority, to be known as the Airports Econo~nic Regulatory Authority, to exercise the powers conferred on, and the functions assigned to it, by or under this Act.
(2) The Authority shall be a body corporate by the name aforesaid, having perpetual succession and a colnlnon seal, with power to acquire, hold and dispose of property, both movable and immovable, and to contract and shall, by the said name, sue or be sued.
(3) The head office of the Authority shall be at such place as the Central Government may, by notification in the Official Gazette, specify.
4. ( I ) The Authority shall consist of a Chairperson and two other Members to be appointed by the Central Government:
Provided that whenever the Authority is deciding a matter involving a civil enclave in a defence airfield, there shall be an additional Member, not below the rank of Additional Secretary to the Government of India, to be nominated by the Ministry of Defence.
(2) The Chairperson and Members of the Authority shall be appointed by the Central Government from amongst persons of ability and integrity having adequate knowledge of, and professional experience in, aviation, economics, law, commerce or consumer affairs:
Provided that a person who is or has been in the service of Government shall not be appointed as a Member unless such person has held the post of Secretary or Additional Secretary to the Government ofIndia or any equivalent post in the Central or State Government for a total period of not less than three years.
(3) The Chairperson and other Members shall be whole-time Members.
(4) The Chairperson or other Members shall not hold any other office.
(5) The Chairperson shall be the Chief Executive of the Authority.
(6) The Chairperson and other Members of the Authority shall be appointed by the Central Government on the recommendation of Selection Committee referred to in section 5.
5. (I) The Central Government shall, for the purpose of sub-section (6) of section 4 constitute a Selection Committee consisting of the following, namely:-
(a) Cabinet Secretary -chairman;
(b) Secretary, in the Ministry of Civil Aviation - Member;
(c) Secretary, Department of Legal Affairs in the Ministry of
Law and Justice -Member;
(4 Secretary, in the Ministry of Defence -Member;
(e) One expert to be nominated by the Ministry of Civil Aviation - Member.
(2) The Central Government shall within one month from the date of occurrence of any vacancy by reason of death, resignation or removal of the Chairperson or a Member and six months before the superannuation or end of tenure of the Chairperson or any Member, make a reference to the Selection Committee for filling up of the vacancy.
(3) The Selection Committee shall finalise the selection ofthe Chairperson and Members within one month from the date on which the reference is made to it.
Establishment of Autl~ority.
Composition of Authority.
Constitution of Selection Committee to recomn~end Members.
(4) The Selection Committee shall recommend a panel of two names for every vacancy referred to it.
(5) Before recommending any person for appointment as a Chairperson or other Member of the Authority, the Selection Committee shall satisfy itself that such person does not have any financial or other interest which is likely to affect prejudicially his functions as a Member.
Tem~s of office and other con- d i t~ons of service, ctc., of Chairperson and Members. .
Power of Cha~rperson.
Removal and . suspension of
Members.
194 Airports Economic Regulatory Authority of India [ACT 27
(6) No appointment of the Chairperson or other Member shall be invalid merely by reason of any vacancy in the Selection Committee.
6. (1) The Chairperson and other Members, shall hold office, as such, for a term of five years from the date on which he enters upon his office, but shall not be eligible for re-appointment:
Provided that no Chairperson or other Member shall hold office, as such, after he attains-
(a ) in the case of the Chairperson, the age of sixty-five years; and
(b ) in the case of any other Member, the age of sixty-two years.
Explanation.-For the purposes of this sub-section, a Member may be appointed as Chairperson of the Authority, but a person who has been the Chairperson shall not ,be eligible for appointment as a Member.
(2) The salary and allowances payable to, and the other terms and conditions of service of, the Chairperson and other Members shall be such as may be prescribed.
(3) The salary, allowances and other conditions of service of the Chairperson and other Members shall not be varied to their disadvantage after their appointment.
(4) Notwithstanding anything contained in sub-section ( I ) , the Chairperson or any Meinber may,-
(a) relinquish his office by giving, in writing to the Central Government, a notice of not less than three months; or
(b) be removed from his office in accordance with the provisions of section 8.
(5) The Chairperson or any Member ceasing to hold office, as such, shall-
(a ) be ineligible for hrther employment under the Central Government or any State Government for a period oftwo years from the date he ceases to hold such office;
(b ) not accept any cominercial elnployment including private for a period of two years from the date he ceases to hold such office; or
(c) not represent any person before the Authority in any other manner.
Explanation.-For the purposes of this sub-section,--
(a ) "employment under the Central Government or State Government" includes employment under any local or other authority within the territory of India or under the control of the Central Government or State Government of under any corporation or society owned or controlled by the Government.
(b ) "commercial employment" means employment in any capacity under, or agency of, a person engaged in trading, commercial, industrial or financial business in any field and includes also a director of a company or partner of a firm and it also includes setting up practice either independently or as partner of a firm or as an adviser or a consultant.
7. The Chairpersoti shall have powers of general superintendence and directions in the conduct of the affairs of the Authority and he shall, in addition to presiding over the meetings ofthe Authority, exercise and discharge such powers and functions of the Authority and shall discharge such other powers and functions as may be prescribed.
8. (1 ) The Central Government may, by order, remove from office the Chairperson or other Member, if the Chairperson or such other Member, as the case may be,-
(a ) has been adjudged an insolvent; or
(b) has been convicted of an offence which, in'the opinion of the Central Government, involves moral turpitude; or
(c) has become physically or mentally incapable of acting as a Member; or
(6) has acquired such financial or othkr interest, as is likely to affect prejudicially his functions as a Member; or
OF 20081 Airports Economic Regulatoly Authority of India 195
(e) has so abused his position, as to render his continuance in office prejudicial to tlie public interest; or
has engaged at any time during his term of office in any other employment.
(2) The Chairperson or any other Member shall not be removed from his office except by an order ofthe Central Government on the ground of his proved misbehavior or incapacity after the Central Government, has, on an inquiry, held in accordance with the procedure prescribed in this behalf by the Central Government, come to the conclusion that the Member ought on any such ground to be removed.
(3) The Central Government may suspend any Member in respect ofwhom an inquiry under sub-section (2) is being initiated or pending until the Central Government has passed an order on receipt of the report of the inquiry.
9. (1) The Central Government may appoint a Secretary to discharge his functions Appointment under this Act. of Secietary,
experts, (2) The Authority may appoint such officers and other employees as it considers professionals
necessary for the efficient discharge of its functions under this Act. and officers and other
(3) The salaries and allowances payable to and other terms and conditions of service emp~oyees of of the Secretary and officers and other employees of the Authority and the number o f such Authority officers and other employees shall be such as may be prescribed.
(4) TheAuthority may engage, in accordance with the procedure specified by regulations such number of experts and professionals of integrity and outstanding ability, who have special knowledge of, and experience in, economics, law, business or such other disciplines related to aviation as it deems necessary to assist the Authority in the discharge o f its functions unde; this Act.
10. (1) The Authority shall meet at such places and times and shall observe such Meetings rules of procedure in regard to the transaction of business at its meetings (including the quorum at its meetings), as may be determined by regulations.
(2) The Chairperson shall preside at the meeting ofthe Authority and if for any reason the Chairperson is unable to attend a meeting ofthe Authority, any other Member chosen by the members present from amongst themselves at the meeting shall preside at the meeting.
(3)All questions which come up before any meeting ofthe Authority shall be decided by a majority of votes of the Members present and voting and, in the event of an equality of votes, the Chairperson or the Member presiding shall have the right to exercise a second or casting vote. '
(4) Save as otherwise provided in sub-section (I), every Member shall have one vote.
11. All orders and decisions of the Authority shall be authenticated by signatures of Authentication
the Secretary or any other ofiicer of the Authority, duly authorised by the Authority in this behalf.
12. No act or proceedings of the Authority shall be invalid merely by reason of- Vacancies, etc , not to
(a) any vacancy in, or any defect in, the constitution of the Authority; or invalidate
(b) any defect in the appointment of a person acting as a Member of the Authority; or proceedings of Authority.
(c) any irregularity in the procedure of the Authority not affecting the merits of the case.
CHAPTER I11
13. (1) The Authority shall perform the following hnctions in respect of major airports, Functions of
namely:- Authority
(a) to determine the tariff for the aeronautical seniices taking into consideration--
(8 the capital expenditure incurred and timely investment in improvement of airport facilities;
196 Airports Economic Regulatory Authority ~jIr6zdia [ACT 27
Powers of Authority to call for information, conduct rnvestlgations, etc.
(ii) the service provided, its quality and other relevant factors;
(iii) the cost for improving efficiency;
(iv) economic and viable operation of major airports;
(v) revenue received from services other than the aeronautical services;
(vi) the concession offered by the Central Government in any agreement or memorandum of understanding or otherwise;
(vii) any other factor which may be relevant for the purposes of this Act:
Provided that different lariff structures may be determined for different airports having regard to all or any of the above considerations specified at sub- clauses ( i ) to (vii);
(b) to determine the amount of the development fees in respect of major airports;
(c) to determine the amount ofthe passengers service fee levied under rule 88 of the Aircraft Rules, 1937 made under the Aircraft Act, 1934;
(4 to monitor the set performance standards relating to quality, continuity and reliability of service as may be specified by the Central Government or any authority authorised by it in this behalf;
(e) to call for such information as may be necessary to determine the tariff under clause (a);
V) to perform such other functions relating to tariff, as may be entrusted to it by the Central Government or as may be necessary to carry out the provisions of this Act.
(2 ) The Authority shall determine the tariff once in five years and may if so considered appropriate and in public interest, amend, from time to time during the said period of five years, the tariff so determined.
(3) While discharging its functions under sub-section (1 ) the Authority shall not act against the interest of the sovereignty and integrity of India, the security of the State, friendly relations with foreign States, public order, decency or morality,
(4) The Authority shall ensure transparency while exercising its powers and discharging its functions, inter alia,-
(a) by holding due consultations with all stake-holders with the airport;
(0) by allowing all stake-holders to make their submissions to the authority; and
(c) by making all decisions of the authority fully documented and explained.
14. (1) Where the Authority considers it expedient so to do, it may by order in writing-
(a ) call upon any service provider at any time to furnish in writing such information or explanation relating to its functions as the Authority may require to access the performance of the service provider; or
(b ) appoint one or more persons to make an inquiry in relation to the affairs of any service provider; and
(c ) direct any of its officers or employees to inspect the books of account or other documents of any service provider.
(2 ) Where any inquiry in relation to the affairs of a service provider has been undertaken under sub-section (1)-
(a ) every office of the Government department, if such service provider is a department of the Government; or
(b ) every director, manager, secretary or other officer, if such service provider is a company; or
(c ) evely partner, manager, secretary or other officer, if such service provider is a firm; or
(4 every other person or body of persons who has had dealings in the course of business with any of the persons mentioned in clauses (0 ) or (c),
B
OF 20081 Airports Ecorzor71ic Regulatory Authority o f India It97
shall be bound to produce before the Authority making the inquiry, all such books of account or other documents in his custody or power relating to, or having a bearing on the subject- matter of such inquiry and also to furnish to the Authority with any such statement or '
information relating thereto, as the case may be, required of him, within such time as may be specified.
(3) Every service provider shall maintain such books of account or other documents as may be prescribed.
(4) The Authority shall have the power to issue such directions to monitor the performance of the service providers as it may consider necessary for proper functioniilg by service providers.
15. The Authority'may, for the purpose of discharge of its functions under this Act, Power of issue, from time to time to the service providers, such directions, as it may consider necessary. Aut11orlty to
Issue certaln direct~ons.
16. The Authority or any other officer specially authorised by it in this behalf may Power of enter any building or place where the'Authority has reason to believe that any doculllent selzllre.
relating to the subject matter of the inquiry may be found, and may seize any such document or take extracts or copies therefrom subject to the provisions of section 100 of the Code of
2 of I 974 Criminal Procedure, 1973 in so far as they may be applicable.
CHAPTER IV APPELLATE TRIBUNAL
17. The Central Government shall, by notification in the Official Gazette, establish an Establ~shment Appellate Tribunal to be known as the Airports Economic Regulatory Authority Appellate of Appellate
Tribunal to- T r ~ b u l ~ a l .
(a) adjudicate any dispute-
(i) between two or more service providers; t (ii) between a service provider and a group of consumer:
Provided that the Appellate Tribunal may, if consideks appropriate, obtain the opinion of the Authority on any matter relating to such dispute:
Provided further that nothing in this clause shall apply in respect of matters-
(i) relating to the monopolistic trade practice, restrictive trade practice and unfair trade practice which are subject to the jurisdiction of the Monopolies and Restrictive Trade Practices Commission established under sub-section (1)
54 of 1969. of section 5 of the Monopolies and Restrictive Trade Practices Act, 1969;
(ii) relating to the complaint of an individual consumer maintainable before a Consumer Disputes Redressal Forum or a Consumer Disputes Redressal Commission or theNational Consumer Redressal Commissioil established under
68 of 1916 section 9 of the Consirmer Protection Act, 1986; kl
12 of 2003 (iii) which are within the purview.of the Competition Act, 2002;
(iv) relating to an order of eviction which is appealable under section 28K 55 of 1994 of the Airports Authority of India Act, 1994.
(b) hear and dispose of appeal against any direction, decision or order o f the Authority under this Act.
18.(1) The Central Government or a State Government or a local authority or any , Application
person may make an applica~on to the Appellate Tribunal for adjudication ofany dispute as for ment of
referred to in clause (a) of section 17. .- disputes and
(2) The Central Government or a State Government or a local authority or any person Appellate aggrieved by any direction, decision or order made by the Authority may prefer an appeal to
the Appellate Tribunal.
Airports Econo~nic Regulatory Authority of India [ACT 27
(3) Every appeal under sub-section (2 ) shall be preferred within a period of thirty days from the date on which a copy of the direction or order or decision made by the Authority is received by the Central Government or the State Government or the local authority or the aggrieved person and it shall be in such form, verified in such manner and be accompanied by such fee as may be prescribed:
Provided that the Appellate Tribunal may entertain any appeal after the expiry o f the said period of thirty days if it is satisfied that there was sufficient cause for not filing it within that period.
(4) On receipt of an application under sub-section ( I ) or an appeal under sub-section (4, the Appellate Tribunal may, after giving the parties to the dispute or the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.
(5) The Appellate Tribunal shall send a copy of every order made by it to the parties to the dispute or the appeal and to. the Authority, as the case may be.
(6) The applidation made under sub-section ( I ) or the appeal preferred under sub- .section (2 ) shall be dealt with by it as expeditiously as possible and endeavour shall be made by it to dispose of the application or appeal finally within ninety days from the date of receipt of application or appeal, as the case may be:
Provided that where any such application or appeal could not be disposed of within the said period of ninety days, the Appellate Tribunal shall record its reasons in writing for not disposing of the application or appeal within that period.
(7) The Appellate Tribunal may, for the purpose of examining the legality or propriety or correctness, of any dispute made in any application under sub-section ( I ) , or of any direction or order or decision of the Authority referred to in the appeal preferred under sub- ,
section (2) , on its own motion or otherwise, call for the records relevant to disposing of such application or appeal and make such orders as it thinks fit.
Conlposit~on 19.(1) The Appellate Tribunal shall consist of a Chairperson and not more than two /
of Appellate Members to be appointed, by notification in the Official Gazette, by the Central Government: Trlbunal
Provided that the Chairperson or a Member holding a post as Such in any other Tribunal, established under any law for the time being in force, in addition to his being the Chairperson or aMember ofthat Tribunal, may be appointed as the Chairperson or a Member, as the case may be, of the Appellate Tribunal under this Act. .
(2 ) The selection of Chairperson and Members of the Appellate Tribunal shall be made by the Central Government in consultation with the Chief Justice of India or his nominee.
Qualifications 20 A person shall not be qualified for appointment as the Chairperson or a Member of for a p p o ~ n t - the Appellate Tribunal unless he- ment of Chair-
(a ) in the case cf Chairperson, is, or has been, a Judge of the Supreme Court or person and
Members the Chief Justice of a High Court;
up
(6) in the case of a Member, has held the post of Secretary to the Government of . India or any equivalent post in the Central Government or the State Government for a
total period of not less than two years in the Ministries or Departments dealing with aviation or economics or law or a person who is well-versed in the field of aviation or economics or law.
Term of ofice 21. he Chairperson and every other Member of the he ell ate Tribunal shall hold office as such for a term not exceeding three years from the date on which he enters upon his office:
Provided that no Chairperson or other Member shall hold office as such after he has attained,--
In\ in the P ~ C P nf P h = i v n o r o n n tho I n n nf c e x ~ e n h , \ I P = V E . 1-1 11. LLnW W U e W V I U I I U I I p W I L I V & I ) L L l U U b U V I L 1 W I W L L I J J b ( l l 0 )
(6 ) in the case of any other Member, the age of sixty-five years.
OF 20081 Airports Economic Regulatoiy Authority of India 199
22. The salary and allowances payable to and the other terms and conditions of Terms and
service of the Chairperson and other Members of the Appellate Tribunal shall be such as cOndit lOns of
may be prescribed: servlce.
Provided that neither the salary and allowances nor the other terms and conditions of service of the Chairperson or a Member of the Appellate Tribunal shall be varied to his disadvantage after appointment.
23. If, for reason other than temporary absence, any vacancy occurs in the office of Vacancies. the Chairperson or a Member of the Appellate Tribunal, the Central Government shall appoint another person in accordance with the provisions of this Act to f i l l the vacancy and the proceedings may be continued before the Appellate Tribunal from the stage at which the vacancy is filled.
24. (1 ) The Central Governinent may remove from office, the Chairperson or any Removal and Member of the pella late Tribunal, who- reslgnatlon.
(a) has been adjudged an insolvent; or
( 0 ) has been convicted of an offence which, in the opinion of the Central Government, involves moral turpitude; or
(c) has become physically or mentally incapable of acting as the Chairperson or a Member; or .
(4 has acquired such financial or other interest as is likely to affect prejudicially his functions as the Chairpers~n or a Member; or
(e ) has so abused his position as to render his continuance in office prejudicial to the public interest.
( 2 ) Notwithstanding anything contained in sub-section ( I ) , the Chairperson or a Member of the Appellate Tribunal shall not be removed from his office on the ground specified in clause (6) or clause (e ) of that sub-section unless the Supreme Court on a reference being made to it in this behalf by the Central Government, has, on an enquiry, held by it in accordance with such procedure as it may specify in this behalf, repohed that the Chairperson or a Member ought, on such grounds, to be removed.
(3) The Central Government may suspend from office, the Chairperson or a Member of the Appellate Tribunal in respect of whom a reference has been made to the supreme Court
' under sub-section (2), until the Central Government has passed an order on receipt of the report of the Supreme Court on such reference.
25. (1) The Central Government shall provide the Appellate Tribunal with such officers Staff of
and employees as it may deem fit. Appellate T~lbunal
(2) The officers and employees ofthe Appellate Tribunal shall discharge their functions under the general superintendence of its Chairperson.
(3 ) The salaries and allowances and other conditions of service of such officers and employees of the Appellate Tribunal shall be such as may be prescribed.
26..If the Chairperson and other Members differ in opinion on any matter, such mattef Decision to be I
shall be decided according to the opinion of the majority. by majority
27. The Chairperson, Members and other o&cers and einployees of the Appellate Mcmbers, etc,
Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian to be public
45 of 1860. Penal Code. Servants
28. No civil court shall have jurisdiction to entertain any suit or proceeding in respect Civd court
of any matter which the Appellate Tribunal is empowered by or under this Act to determine "0'- to have
and no injunction shall be granted by any court or other authority in respect of any action jurisdlctlon.
taken or to be taken in pursuance of any power conferred by or under this Act.
200 Airporats Econonzic Regulaiory Authority of India [ACT* 27 %
Procedure and 29. ( I ) The Appellate Tribunal shall not be bound by the procedure laid down by the powers of Code of Civil Procedure, 1908, but shall be guided by the pr~nciples of natural justice and, j of 1908. A p p e l l a t e Tribunal subject to the other provisions of this Act, the Appellate Tribunal shall have powers to
regulate its own procedure.
(2) The Appellate Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908, while trying a suit, in respect of the following matters, namely:- 5 of 1908
(a) su~nmoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(4 subject to the provisions of sections 123 and 124 of the Indiad Evidence Act, 1872, requisitioning any public record or document or acopy ofsuch record or document, 1 of 1872. from any office;
(e) issuing commissions for the examination of witnesses or documents;
(f) reviewing its decisions;
(g) dismissing an application for default or deciding it, exparte;
Riglit to legal rej)resentatlon.
(h) setting aside any order of dismissal of any application for default or any order passed by it, w parte; and
(i) any other matter which niay be prescribed.
(3) Every proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and'for the purposes of section 196 ofthe Indian Penal Code and theAppellaterTribunal shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI ofthe Code of Criminal Procedure, 1973.
30. The applicant or appellant may either appear in person or authorises one or more chartered accountants "or company secretaries ,or cost accountants or legal practitioners or any of its officers to present his or its case before the Appellate Tribunal.
Exp2anaiion.- For the purposes of this section,-
(a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) ofsection 2 ofthe Chartered Accountants Act, 1949 and who has 38 of 1949. obtained a certificate of practice under sub-section (1) of section 6 of that Act;
(6) "company secretary" means a company secretary as defined in clause (c) of sub-section ( I ) of section 2 of the Company Secretaries Act, 1980 and who has 56 of 1980 obtained a certificate of practice under sub-section (1) of section 6 of that Act; *
(c) "cost accountant" means a cost accountant as defined in clause (6) of sub- section (1) of section 2 of the Cost and Works Accountants Act, 1959, and who has 23 of 1959. obtained a certificate of practice under sub-section ( I ) of section 6 of that Act;
(6) "legal practitioner" means an advocate, vakil or an attorney of any High Court, and includes a pleader in practice.
Appeal to 31. (1) Notwithstanding anything contained in the Code of Civil Procedure, 1908 or in 5 of 1908 s uprcme any other law, an appeal shall lie against any order, not being an interlocutory order, of the Court
Appellate 'Tribunal to the Supreme Court on one or more ofthe grounds specified in section 100 of that Code.
(2) No appeal shall lie against any decision or order made by the Appellate Tribunal with the consent of the pal-ties.
OF 20081 Airports Econonzic Regulatory Authority ofIndia 20 1
( 3 ) Every appeal under this section shall be preferred within a period of ninety days from the date of the decision or order appealed against:
Provided that the Supreme Courf may entertain the appeal after the expiry of the said period of ninety days, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal in time.
32. ( 1 ) An order passed by the Appellate Tribunal under this Acf shall be executable by the Appellate Tribunal as a decree of civil court, and for this purpose, the Appellate Tribunal shall have all the powers of a civjl court.
( 2 ) Notwithstanding anything contained in sub-section ( I ) , the Appellate Tribunal may transmit any order made by it to a civil court'having local jurisdiction and such civil court shall execute the order as if it were a decree made by that cou1-t:
CHAPTER V
FINANCE, ACCOUNTS AND AUDIT
33. The Authority shall prepare, in such form and at such time in each financial year as may be prescribed, its budget for the next financial year, showing the estimated receipts and expenditure of the Authority and forward the same to the Central Government, for infymation.
34. The Central Governinent may, after due appropriation made by Parliament by law in this behalf, make to the Authority grants of such sums of lnoney as are required to be paid for the salaries and allowances payable to the Chairperson and other Members and the administrative expenses, including the salaries and allowances and pension payable to or in respect of officeias and other employees of the Authority.
35. ( 1 ) The Authority shall maintain proper accounts and other relevant records and prepare an annual statement of accounts in such form as may be prescribed by the Central Government in consultation with the Comptroller and Auditor-General of India.
Orders passed by Appellate Tribunal to be executable as a decree
Budget.
Grants by Central
, Gove~nment.
Annual statement of 3cc"Lanrc.
( 2 ) The accounts of the Authority shall be audited by the Comptroller and Auditor- General of India at such intervals as may be specified by him.
( 3 ) The Comptroller and Auditor-General of India or any person appointed by him in connection with the audit of the accounts of the Authority under this Act shall have the same rights, privileges and authority in connection with such audit, as the Colnptroller and Auditor-General of India generally has, in coi~nection with the audit of the Governinent accounts and, in particular, shall have the right to demand the production of books, accounts connected vouchers and other documents and papers and to inspect any of the offices o the Authority.
(4) The accounts of the Authority, as certified by Comptroller and Auditor-General of India or any other pers,on appointed by him in this behalf, together with the audit report thereon, shall be forwarded annually to the Central Government and the Central Government shall cause the same to be laid before each House of Parliament.
36. ( I ) The Authority shall furnish to the Central Governinent, at such time and in Furnishing of
such form and manner as may be prescribed or as the Central Government may direct, such retur1's7 e t c , to Central returns and statements and such particulars in regard to any matter under the jurisdiction of Governlnent
the Authority, as the Central Government may, from time to time, require.
( 2 ) The Authority shall prepare, once every year, in such form and at such time as may be presciibed, an annual report, giving'a summary of its activities during the previous year and copies of the report shall be forwarded-to the Central Government.
( 3 ) A copy of the report received under sub-section ( 2 ) shall be laid by the Central Government, as soon as may be after it is received, before each House of Parliament.
202 Airports Econonirc Regulatory A ull7ority of l17clrcl [ACT 27
CHAPTER VI
OFFENCES AND PENALTIES
Penalty for 37. If any person wilfully fails to conlply with the order of the Appellate Tribunal, he wllful shall be punishable with fine which may extend to one lakh rupees and in case of a second or to colnply with orders of subsequent offence with fine which may extend to two lakh rupees and in the case of Appellate continuing contravention with additional fine which may extend to two lakh rupees for every Tr~bunal day during which such default continues.
Punishment 38. Whoever fails to comply with any order or direction given under this Act, or for contravenes, or attempts to contravene or abets the contravention of the provisions of this compliance of orders and Act or of any rules or regulations made thereunder shall be punishable with fine which may dlrectlons extend to one lakh rupees and in the case of a second or subsequent offence with fine which under t h ~ s may extend to two lakh rupees and in the case of a continuing contravention with an additional ~ c t fine which may extend to four thousand rupees for every day during which the default
continues.
Punishment 39. If any person wilfully fails to comply with an order of the Authority or of the for noa- Appellate Tribunal, passed under Chapter IV, he shall be punishable with fine which inay colnp'iallce extend to one lakh rupees and, in the case of a second or subsequent offence, with fine w ~ t h order of Aut,lorlty o r which may extend to two lakh rupees and in the case of a continuing failure, with an additional ~ ~ ~ ~ l l ~ ~ ~ fine which may extend to four thousand rupees for every day during which such failure Trtbu~ial. colltillues.
Offences by 40, (1) Where an offence under this Act has been committed by a qompany, every colnpanles person who, at the time the offence was committed. was in charge of, and was responsible to
the company for the conduct of, the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was coininitted without his knowledge or that he had exercised all due diligence to prevent the cominission of such offence.
(2) Notwithstanding anything contained in sub-section ( I ) , where an offence under this Act has been committed by a company, and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
Explanation.-- For the purposes of this section-
(a) "company" means any body corporate and includes afirm or other association of individuals; and
(6) "director" means a whole-time director in the company and in relation to a firm, means a partner in the firm.
Offences by 41. ( 1 ) Where an offence under this Act has been committed by any Department of me Government or any of its undertakings, the Head of the Department or its undertakings shall
Departments be deemed to be guilty of an offence and shall be liable to be proceeded against and punished accordingly unless he proves that the offelace was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section ( I ) , where an offende under this Act has been committed by any Department of Government or its undertakings and it is pfoved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any officer, other than the Head of the Department, or its undertakings, such officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
OF 20081 Airports Econo~nic Regulatory Authority of India 203
CHAPTER VII
42. (1) The Central Goveri~ment may, from time to time, issue to theAuthority such Drrectrons by directions as it may think necessary in the interest of the sovereignty and integrity of Central
India, the security of the State, friendly relations with foreign States, public order, decency Govert'me"t
or morality.
(2) Without prejudice to the foregoing provisions, the Authority shall, in exercise of its powers or the performance of its functions, be bound by such directions on questions of policy as the Central Government may give in writing to it from time to time:
Provided that the Authority shall, as far as practicable, be given an opportunity to express its views before any direction is given under this sub-section.
(3) The decision of the Central Government whether a question is one of policy or not shall be final.
43. The Chairperson, Members, officers and other employees of the Authority shall be Members,
deemed, when acting or purporting to act in pursuance of any of the provisions of this Act, Officers and
45 of 1860. to be public servants within the meaning of section 21 of the Indian Penal Code. employees of Authority to be publlc servants.
44. No civil court shall have jurisdiction in respect of any matter which the Authority Bar of
is empowered by or under this Act to determine. jurisdict~on
45. No suit, irosecution or other legal proceedings shall lie against the Central Protectioli o f Government or the Authority or any Member, officer or other employees thereof for anything' ac t ran
which is in good faith done or intended to be done under this Act or the rules and regulations 111 good fa~th
made thereunder.
27 of 1957 46. Notwithstanding anything contained in the Wealth-tax Act, 1957, the Income-tax Esemptron 43 of 1961 Act, 1961, or any other enactment for the time being in force relating to tax on wealth, income, fro1n tax O n
wealth and profits or gains, the Authority shall not be liable to pay wealth-tax, income-tax or any othcr Illcome tax in respect of their wealth, income, profits or gains derived.
47. No court shall take cognizance of an offence punishable under this Act, except Cogn~zauce of
upon a complaint in writing made by the Authority or by any officer of the Authority duly offcnces
authorised by the Authority for this purpose.
48. The Authority may, by general or special order in writing, delegate t o the Delegat1011 of
Chairperson or any Member or officer of the Authority, subject to such conditions and powers
limitations, if any, as may be specified in the order, such of its powers and functions under this Act (except the power to settle disputes and the power to make regulations), as it may deem necessary.
49. (1) If, at any time, the Central Government is of opinion- Power of Central
(a) that on account of a grave emergency, the Authority is unable to discharge ~ ~ ~ ~ ~ ~ ~ ~ , ~ t the hnctions and duties imposed on it by or under the provisions of this Act; or to supersede
Author~ty. (b) that the Authority has persistently made default in complying with any
direction issued by the Central Government under this Act or in the discharge of the functions and duties imposed on it by or under the provisions of this Act and as a result of which default, the financial position of the Authority or the administration of any airport, heliport, airstrip, civil enclave or aeronautical communication station has deteriorated; or
(c) that circumstances exist which render it necessary in the public interest so to do, the Central Gover~~inent may, by notification in the Official Gazette, supersede the Authority for such period, not exceeding six months. as may be specified in the notification:
204 Airports Economic Regulatory Authority of India [ACT 27
Provided that before issuing a notification under this sub-section for the reasons mentioned in clause (b), the Central Government shall give a reasonable opportunity to the Authority to show cause as to why it should not be superseded and shall consider the explanations and objections, if any, of the Authority.
( 2 ) Upon the publication of a notification under sub-section (1 ) superseding the Authority,-
(a) all the Members shall, as from the date of supersession, vacate their offices as such;
(b) all the powers, fiinctions and duties which may, by or under the provisions of this Act, be exercised or discharged by or on behalf of the Authority, shall until the Authority is re-constituted under sub-section (3), be exercised and discharged by such person or persons as the Central Government may direct;
(c) all property owned or controlled by the Authority shall, until the Authority is re-constituted under sub-section (3), vest in the Central Government.
(3 ) On the expiration of the period of supersession specified in the notification issued under sub-section ( I ) , the Central Government may,--
( a ) extend the period of supersession for such hrther term not exceeding six months, as it may consider necessary; or
(b ) re-constitute the Authority by fresh appointment and in such case the Members who vacated their offices under clause (a ) of sub-section (2 ) shall not be deemed disqualified for appointment:
Provided that the Central Government may,'at any time before the expiration of the period of supersession, whether as originally specified under sub-section (1 ) or as extended under this sub-section, take action under clause (b ) of this sub-section.
( 4 ) The Central Government shall cause a notification issued under sub-section (1 ) and a full report of any action taken under this section and the circumstances leading to such action to be laid before both Houses of Parliament at the earliest opportunity,
Appl~catlol~ of 50. The provisions of this Act shall be in addition to, and not in derogation of, the other laws not provisions of any other law for the time being in force. barred
Power to make 51. (1 ) The Central Government may, by notification in the &cia1 Gazette, make rules rules for carrying out the p~ovisions of this Act..
(2 ) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
( a ) the salary and allowances payable to, and the other conditions of service of, the Chairperson and other Members under sub-section (2 ) of section 6 ;
(b ) the form and manner in which and the Authority before whom the oath of office and secrecy shall be made and subscribed under sub-section (4 ) of section 6 ;
( c ) the powers and functions to be exercised or discharged by the Chairperson under section 7:
(6) the procedure for conducting any inquiry made under sub-section ( 2 ) of section 8;
(e ) the salaries and allowances payable to, and the other terms and conditions of service of the Secretary, officers and other employees of the Authority under sub- section (3 ) of section 9;
(f) the performance standards relating to the quality, continuity and reliability of service to be monitored under clause (6) of sub-section (1 ) of section 13;
OF 20081 Airports Economic Regulatory A uthorir) of India
(g) the books of account or other documents which are required to be maintained by the service provider under sub-section (3) of section 14;
(h ) the form and manner in which the form shall be verified and fee t o be accompanied by the form under sub-section (3) of section 18;
( i ) the salaiy and allowances payable to, and the other terms and conditions of ,
service of, the Chairperson and other Members of the Appellate Tribunal under section 22;
( j ) the salaries and allowances and other conditions of service of such officers and einployees of the Appellate Tribunal under sub-section (3) of sektion 25;
(k) the matters in respect of which the Authority will have the powers of a civil court under clause (a) of sub-section (2) of section 29;
(I) the form in which the Authority shall prepare, and at such time in each financial year, its budget and the time at which such budget shall be prepared under section 33;
( i n ) the form in which proper accounts and other relevant records shall be maintained and the annual statement of accounts shall be prepared by the Authority under sub-section (I) of section 35;
(n) the forin, manner and the time in which the returns and statements shall be furnished by the Authority under sub-section ( I ) of section 36;
(0) the form and time at which the annual report shall be prepared by the Authority under sub-section (2) of section 36;
(p) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made by rules.
52. (1) The Authority may, by notification in the Official Gazette, and with the previo~i: :I I
approval of the Central Government, make regulations, not inconsistent with this Act. and "ake
the rules made thereunder. to carry out the purposes of this Act. regulations.
(2) In particular, and without prejudice to the generality of the foregoing power, such regulations may provide for all or any of the following matters, namely:-
(a) the procedure in accordance with which the experts and professionals may be engaged under sub-section (4) of section 9;
(b) the places and time of meetings of the Authority and the procedure to be followed at such meetings, (including the quorum at its meetings) under sub-section (I) of section 10;
1 (c) any other matter which is required to be, or may be, specified by regulations.
53. Every rule made by the Central Government, and every regulation made by the Rules and
Authority, under this Act shall be laid, as soon as may be after it is made, before each House to be laid before
ofparliament, while it is in session, for a total period ofthiity days, which may be comprised Parliament in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or both Houses agree that the rule or regulation should not be made, the rule or regulation shall thereafter have effect only in such modified form or be ofno effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or regulation.
54. The enactments specified in the Schedule to this Act shall be amended in the A m e n d m e n t
manner specified therein and such amendments shall take effect on the date of establishment of certa"l I
of the Authority. enactments .
1
206 Airports Economic Regulatory Authority of India [ACT 27
Power to 55. (I) If any difficulty arises in giving effect to the provisions of this Act, the Central remove Government may, by order published in the Official Gazette, make such provisions, not diff~cult~es
inconsistent with the provisions of this Act, as may appear to it to be necessary for removing the difficulty:
Provided that no order shall be made under this section after the expiry of two years from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
OF 20081 Airports Econo~nic Regulatory Az~thority of lndia .207
THE SCHEDULE
[See section 541
AMENDMENT TO THE AIRCRAFT ACT, 1 934
Section 5, sub-section (2), clause (ab), for "or revision on tariff of operators of air transport services", substitute "or revision on tariff of operators of air transport services [other than the tariff referred to in clause (a) of sub-section ( I ) of section 13 of the Airports Economic Regulatory Authority of India Act, 20081".
1. Section 22A, for the portion beginning with the words '!The Authority may" and ending with the words "for the purposes of - ", substitute the following:-
"The Authority may,-
(i) after the previous approval of the Central Government in this behalf, levy on, and collect from, the embarking passengers at an airport other than the major airports referred to in clause ( h ) of section 2 of the Airports Economic Regulato~y Authority of India Act, 2008 the development fees at the rate as may . be prescribed;
(ii) levy on, and collect from, the embarking passengers at major airport referred to in clause (h) of section 2 ofthe Airports Economic Regulatory Authority of India Act, 2008 the development fees at the rate as may be determined under clause (b) of sub-section ( I ) of section 13 of the Airports Economic Regulatory Authority of India Act, 2008,
and such fees shall be credited to the Authority and shall be regulated and utilised in the prescribed manner, for the purposes of- "
2. Section 4 1, in sub-section (2), clause (ee), for "the rate of development fees and", substitute-
"the rate of development fees in respect of airports other than major airports and".
THE PRESIDENT'S EMOLUMENTS AND PENSION (AMENDMENT) ACT, 2008
No. 28 OF 2008 [30th Decembec 2008.1
An Act firther to amend the President's Emoluments and Pension Act, 195 1.
BE it enacted by Parliament in the Fifty-ninthyear ofthe Republic of India as follows:-
Short title and commence- ment .
Amcndmetlt of section 1A.
1. (1) This Act may be called the President's Emoluments and Pension (Amendment) Act, 2008.
(2) The provisions of section 2 and clause (i) of section 3 shall be deemed to have come into force on the 1st day of January, 2006 and remaining provisions of this Act shall come into force at once.
2. In section 1A of the President's Emoluinents and Pension Act, 1951 (hereinafter 30 of 1951
referred to as'the principal Act), for the words "fifty thousand rupees", the words "one lakh fifty thousand rupees" shall be substituted.
Amelldmetlt 3. In section 2 of the principal Act,- of sec t~on 2
(i) in sub-section (I), for the words "of three lakh rupees per annum", the words "at the rate of fifty per cent. of the emoluments of the President per month" shall be substituted;
ACT^^ OF 20081 President's Emoluments and Pension (Amendment) 209
(ii) in sub-section (2), for clauses (a) and (b), the following clauses shall be substituted, namely:-
"(a) to the use of a hrnished residence (including its maintenance), without payment of rent, two telephoiles (one for internet and broadband connectivity), one mobile phone with national roaming facility and a motor-car, free of charge or to such car allowance as may be specified in the rules;
(b) to secr'etarial staff consisting of a Private Secretary, one Additional Private Secretary, one Personal Assistant, two Peons and office expenses up to sixty thousand rupees per annum.".
4. In section 3A of the principal Act, for clause (b), the following clause shall be substituted, namely:-
"(b) after ceasing to hold office as President, either on the expiration of his term of office or by resignation of his office, shall be entitled,--
(i) to the use of furnished residence (including its maintenance) without payment of licence fee;
( i i ) to secretarial staff consisting of a Private Secretary and a Peon and office expenses as per actuals, the total expenditure on which shall not exceed twelve thousand rupees per annum;
(iii) to a telephone and a motor-car, free of charge or such car allowance for the remainder of his life, as may be specified in the rules;
(iv) to travel anywhere in India, in a calendar year to twelve single j ourneys, by the highest class, by air, rail or steamer, accompanied by a companion or a relative. ".
5. After section 5 ofthe principal Act, the following section shall be inserted, namely:-
."6. (I) If any difficulty arises in giving effect to the provisions of this Act, as amended by the President's Ezoluments and Pension (Amendment) Act, 2008, the Central Government may, by order, do anything not inconsi~tent with such provisions for the purpose of removing the difficulty:
Provided that no such order shall be made after the expiration oftwo years from the date on which this Act comes illto force.
(2) Every order made under sub-section (I) shall be laid before each House of ' Parliament.".
Amendment of section 3A.
Insertion of new section 6.
Power to remove difficulties
THE VICE-PRESIDENT'S PENSION (AMEPDMENT) ACT, 2008 No. 29 OF 2008
[30th Decembec 2008.1
An Act further to amend the Vice-President's ~ e n s i o n ~ c t , ' 1997.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
Short t~t le and 1. (I) This Act may be called the Vice-president's Pension (Amendment) Act, 2008. collillielice~lient
(2) Clause (i) of section 2 shall be deemed to have come into force on the 1 st day of January, 2006 and the remaining provisions of this Act shall come into force at once.
Amendment 2. In section 2 ofthevice-President's Pension Act, 1997 (hereinafter referred to as the 30 of 1997
Of * principal Act),-
( i ) in sub-section (I), for the words "of twenty thousand rupees", the words "at the rate of fifty per cent. of the salary of the Vice-President" shall be substituted;
. (ii) in sub-section (2), for clause (c), the following clause shall be substituted, namely:-
"(c) to secretarial staff consisting of a Private Secretary, an Additional Private Secretary, a-Personal Assistant and two Peons and office expenses not
% .
exceeding sixty thousand rupees per annum.".
Amendment 3. In section 3A of the principal Act, for the words "unfurnished residence", the words Of 3A. and brackets "furnished residence (including its maintenance)" shall be substituted.
Insertion of . 4. After section 5 ofthe principal Act, the following section shall be inserted, namely:- new sectlon 6 .
Power to remove difficulties.
"6. ( I ) If any difficulty arises in giving effect to the provisions of this Act as amended by the Vice-President's Pension (Amendment) Act, 2008, the Central Government may, by order, do anything not inconsistent with such provisions for the purpose of removing the difficulty:
Provided that no such order shall be inade after the expiration of two years from the date on which this Act coines into force.
(2) Every order made under sub-section ( I ) shall be laid before each House of Parliament.".
THE SALARIES AND ALLOWANCES OF OFFICERS OF PARLIAMENT (AMENDMENT) ACT, 2008
No. 30 OF 2008 [30th Decenzber; 2008.1
An Act further to amend the Salaries andAllowances of Oficers of Parliament Act, 1953.
BE it enacted by Parliament in the Fifty-ninth year of the Republic of India as follows:-
1. This Act may be called the Salaries and Allowances of Officers of Parliament Short t~tle
(Amendment) Act, 2008.
2. In section 3 of the Salaries and Allowances of Officers of Parliament Act, 1953, in Amendment sub-section ( I ) , for the words "forty thousand rupees", the words "one lakh twenty-five of sectiu'l 3 of
Act 20 of thousand rupees" shall be substituted and shall be deemed to have been substituted with 1953
effect from the 1st day of January, 2006.
211
THE APPROPRIATION (No. 4) ACT, 2008
No. 31 OF 2008 [30th Decernbel; 2008.1
An Act to authorise payment and appropriation of certain fixther sums from and out of the Consolidated Fund of India for the services of the financial year
BE it enacted by parliament in the Fifty-ninth Year ofthe Republic of India as follows:-
Short title. 1. This Act may be called the Appropriation (No. 4)Act, 2008.
Issue of RS. 2. From and out of the Consolidated Fund of India there may be paid and applied sums 55604383,00,000 not ekceeding those specified in column 3 of the Schedule amounting in the aggregate to the out of the Co~lsolidated sum of fifty-five thousand six hundred and four crores and eighty-three lakh rupees towards ~~~~d of India defraying the several charges which will come in course of payment during the financial year for the 2008-09 in respect of the services specified in column 2 of the Schedule. financial year 2008-09.
Appropriation 3. The sums authorised to be paid and applied from and out of the Consolidated Fund of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
[ACT 3 1 OF 20081 Appropriation (No. 4) 213
THE SCHEDULE (See sections 2 and 3)
1
No o f
Vote
4
5
7
10
16
20
35
60
7 4
8 0
87
93,
100
2
Serv~ces and purposes
Atoln~c Energy . . . . . . . . . . . . Revenue
Capltal
. . . . . . . Nuclear Power Scheines . Revenue
Capltal
Department of Ferttlisers . . . . . . . . . Revenue
Department of Colnlnerce . . . . Revenue
Department of Food and Publ~c Dlstrlbut~on Revenue
Defence Penslons . . . . . . . . . . . . . Revenue I
Transfers to State and Unlon terrltory
Governments . . . . . . . . . . . . Revenue
Ministly of Labour and Employment. . . . . . Revenue
. . . . . . . . . . . . . . . . . . Mlnlstry of Power Revenue
Capltal
Department of Rural Develop~nent. . . . . . . . . Revenue
Department of Road Transport and H~ghways . Revenue
Capltal
. . . . . . M1111stry of Textlles . Revenue
Department of Urban Development . . . Capltal
3
Sums Voted by
Parllameilt
Rs.
5 1,39,00,000
217,75,00,000
145,98,00,000
180,02,00,000
13656,06,00,000
956,69,00,000
6500,00,00,000
2728,20,00,000
8964,70,00,000
3,00,000
1,00,000
103,00,00,000
18000,00,00,000
500,00,00,000
500,00,00,000
1400,00,00,000
1700,00,00,000
TOTAL . . 1 55603,83,00,000 1.00.00.000 1 55604,81,00,000
not exceed~ng Charged 9n the
Consalldated Fund
Rs .
1,00,00.000
..
.
.
Total
Rs
5 1,39,00,000
21 8,75,00,000
145,98,00,000
180,02,00,000
13656,06,00,000
956,69,00,000
6500,OO 00,000
2728,20,00,000 i
I 8964,70,00,000
..
.
.
3,00,000
1,00,000
103,00,00,000
18000,00,00,000
500,00,00,@00
500,00,00,000
1400,00,00,000
1700,00,00,000
THE APPROPRIATION (RAILWAYS) No. 5 ACT, 2008
No. 32 OF 2008 [30th December; 2008.1
An Act to authorise payment and appropriation of certaih further sums from and out of the Consolidated Fund of India for the services ofthe financial year
2008-09 for the purposes of Railways.
BE it enacted by Parliament in the Fifty-ninth year ofthe Republic of India as follows:-
Short title 1. This Act may be called the Appropriation (Railways) No. 5 Act, 2008.
Issue of RS 2. From and out of the Consolidated Fund of India there may be paid and applied sums 1701~00~00~000 not exceeding those specified in column 3 of the Schedule amounting in the aggregate to the out of the Con- solldated Fund sum of one thousand seven hundred one crore rupees towards defraying the several charges of Illdla hr tile which will come in course of payment during the financial year 2008-09, in respect of the financial year services relating to Railways specified in column 2 of the Schedule. 2008-09
3. The sums authorised to be paid and applied from and out of the Consolidated Fund Appropr~a t~on
of India by this Act shall be appropriated for the services and purposes expressed in the Schedule in relation to the said year.
No. I Services and purposes 1 Sums not exceeding
THE SCHEDULE ( See sections 2 and 3)
1 I 2
16. Assets-Acquisition, Construction and Replacement
3
of 1 Vote 1
Voted by Parliament
Charged on th Total Consolidated 1
Capital ................................ 1 1701,00,0O,OOO ' I
.. 11701 ,OO,OO,OOO
TOTAL .. 170 1 ,OO,OO,OOO 1701,00,00,000
1
1
THE UNORGANISED WORKERS' SOCIAL S E C U ~ T Y ACT, 2008
No. 33 OF 2008 [30th December; 2008.1
An Act to provide for the social security and welfare of unbrganised workers and for other matters connected therewith or incidental thereto. .
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. ( I ) This Act may be called the Unorganised Workers' Social Security Short title,
,4ct, 2008. extent and commencement
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
216 Unorganised Workers' Social Security [ACT 33
D e f i n i t ~ o ~ ~ s 2. I11 this Act, unless the context otherwise requires,-
(a) "employer" means a person or an association of persons, who has engaged or employed an unorga~~ised worker either directly or otherwise for remuneration;
(b) "home-based worker" means a person engaged in the production of goods or services for an employer in his or her home or other premises of his or her choice other than the workplace of the employer, for remuneration, irrespective of whether or not the en~ployer provides the equipment, materials or other inputs;
(c) "identity card" means a card, document or certificate issued to an unorganised worker by the District Administration under sub-section (3) of section 10;
(d) "National Board" means the National Social Security Board for unorganised workers constituted under sub-section ( I ) of section 5;
(e) "notification" means a notification published in the Official Gazette;
(f) "organised sector" means an enterprise which is not an unorganised sector;
(g) "prescribed" means prescribed by rules made under this Act by the Central Government or the State Government, as the case may be;
( / I ) "registered worker" meails an unorganised worker registered under sub- section (3) of section 10;
(i) "Schedule" means the Schedule annexed to the Act;
( j ) "State Board" means the (name of the State) State Social Security Board for unorganised workers constituted under sub-section ( I ) of section 6;
(k) "self-employed worker" means any person who is not employed by an employer, but engages himself or herself in any occupation in the unorganised sector subject to a monthly earning of an amount as may be notified by the Central Government
I or the State Government from time to time or holds cultivable land subject to such ceiling as may be notified by the State Government;
(I) "unorganised sector" means an enterprise owned by individuals or self- employed workers and engaged in the production or sale of goods or providing service of any kind whatsoever, and where the enterprise employs workers, the number of such workers is less than ten;
< " (m) "unorganised worker" means a home-based worker, self-employed worker or a wage worker in the unorganisedsector and includes a worker in the organised sector who is not covered by any of the Acts mentioned in Schedule I1 to this Act; and
(n) "wage worker" means a person employed for remuneration in the unorganised sector, directly by an employer or through any contractor, irrespective of p l a ~ e of work, whether exclusively for one employer or for one or more employers, whether in cash or in kind, whether as a home-based worker, or as a temporary or casual worker, or as a migrant worker, or workers employed by households including domestic workers, with a monthly wage of an amount as may be notified by the Central Government and State Government, as the case may be.
CHAPTER I1
SOCIAL SECURITY BENEFITS
Framing of 3.(1) The Central Government shall formulate and notify, from time to time, suitable scheme. welfare schemes for unorganised workers on matters relating to-
[a) life and disability cover:
(b) health and maternity benefits;
- - ,z.- > - < ,
\ OF 20081 Unorganised Workers' Social Securiiy 217
(c) old age protection; and
(d) any other benefit as may be determined by the Central Government.
(2) The scheines included in the Schedule 1 to this Act shall be deemed to be the welfare scheines under-sub-section (1).
* (3) The Central Government may, by notification, amend the Schedules annexed to
this Act.
(4) The State Government may formulate and notify, from time to time, suitable welfare schemes for unorganised workers, including schemes relating to-
(a) provident fund;
( b ) employinellt injul-y benefit;
(c) housing;
(d) educational schemes for children;
(e) skill upgradation of workers;
u> funeral assistance; and . ~ (g) ~ l d age homes.
4. (1) Any scheme notified by the Central ~ o v e r n m i n t may be- Fund~ag of Central
( i ) wholly funded by the Central Government; or Govern~lleiit Schemes
(ii) partly funded by the Central Government and partly funded by the State Government; or
(iii) partly funded by the Central Government, partly funded by the State Government and partly funded through contributions collected from the beneficiaries of the scheme or the einployers as may be prescribed in the scheme by the Central , Government.
(2 ) Every scheme notified by the Central Government shall provide for such matters that are necessary for the efficient implementation of the scheme including the matters relating to, -
(i) scope of the scheme;
(ii) beneficiaries of the scheme;
(iii) resources of the scheme;
(iv) agency or agencies that will implement the scheme;
(v) redressal of grievances; and LA
(vi) any other relevant matter.
CHAPTER 111
NATIONAL SOCIAL SECURITY BOARD FOR UNORGANISED WORKERS
5. (1) The Central Government shall, by notification, constitute a National Board to National
be known as the National Social Security B ~ a r d to exercise the powers conferred on, and to Security
perform the functions assigned to, it under this Act. Board
( 2 ) The National Board shall consist of the following members, namely: -
(a) Union Minister for Labour and Employment-Chairperson, ex ofJicio:
( b ) the Director General (Labour Welfare)-Member-Secretary, ex oflcio; and
218 Utiorga~ised Wor.ker.sf Social Secz~rity [ACT 33 . ,
(c) thirty-four members to be nominated by the Central Government, out of whom-
(i) seven representing unorganised sector workers;
(ii) seven representing employers of unorganised sector; I
(iii) seven representing eminent persons from civil society;
(iv) two representing members from Lok Sabha and one from Rajya Sabha;
(v) five representing Central Government Ministries and Departments concerned; and
(vi) five representing State Governments.
(3) The Chairperson and other members of the Board shall be from amongst persons of eminence in the fields of labour welfare, management, finance, law and adininhtration.
(4) The number of persons to be nominated as members from each of the categories specified in clause (c) of sub-section (2), the term of office and other conditions of service of members, the procedure to be followed in the discharge of their functions by, and the manner of filling vacancies among the inembers of, the National Board shall be such as may be prescribed:
Provided that adequate representation shall be given to persons belonging to the Scheduled Castes, the Scheduled Tribes,,the Minorities and Women.
(5) The term of the National Board shall be three years.
(6) The National Board shall meet at least thrice a year, at such tiine and place and shall observe such rules of procedure relating to the transaction of business at its meetings, as may be prescribed.
(7) The members may receive such allowances as may be prescribed for attending the meetings of the National Board.
(8) The National Board shall perform the following functions, namely:-
(a) recommend to the Central Government suitable schemes for different sections of unorganised workers;
(b) advise the Central Government on such matters arising out of the administration of this Act as may be referred to it;
(c) monitor such social welfare schemes for unorganised workers as are administered by the Central Government;
(d) review the progress of registration and issue of identity cards to the unorganised workers;
(e) review the record keeping functions performed at the State level;
(f) review the expenditure from the funds under various schelnesj and
(g) undertake such other functions as are assigned to it by the Central Government from time to time.
CHAPTER W
State Social 6. (1) Every State Government shall, by notification, constitute a State Board to be Security known as (name ofthe State) State Social Security Board to exercise the powers cotiferred Board. on, and to perform the functions assigned to it, under this Act.
(2) The State Board shall consist of the following members, namely: -
(a) Minister of Labour and Employment ofthe concerned State-Chairperson, ex officio;
(b) the Principal Secretary or Secretary (Labour)-Member-Secretary: ex officio; and
OF 20081 Ulzorganised Workers' Social Security 21 9
(c ) twenty-eight members to be nominated by the State Government, out of whomn-
( i ) seven representing the unorganised workers;
(ii) seven representing employers of unorganised workers;
(iii) two representing members of Legislative Assembly of the concerned State;
(iv) five representing eminent persons from civil society; and
( v ) seven representing State Government Departments concerned.
(3) The Chairperson and other members ofthe Board shall be from amongst persons of eminence in the fields of labour welfare, management, finance, law and administration.
(4) The number of persons to be nominated as members from each of the categories specified in clause (c ) of sub-section (2) , the term of office and other conditions o f service of members, the procedure to be followed in the discharge of their functions by, and the manner of filling vacancies among the members of, the State Board shall be such a s may be prescribed:
Provided that adequate representation shall be given to persons belonging to the Scheduled Castes, the Scheduled Tribes, the Minorities and Women.
(5) The term of the State Board shall be three years.
(6) The State Board shall meet atleast once in a quarter at such time and place and shall observe such rules of procedure relating to the transaction of business at its meetings, as may be prescribed.
(7) The members may receive such allowances as may be prescribed for attending the meetings of the State Board.
(8) The State Board shall perforin the following functions, namely:-
(a) recommend the State Government in formulating suitable schemes for different sections of the unorganised sector workers;
(b) advise the State Government on such matters arising out ofthe administration of this Act as may be referred to it;
(c ) monitor such social welfare schemes for unorganised workers as are administered by the State Government;
(d) review the record keeping functions performed at the District level;
(e) review the progress of registration and issue of cards to unorganised sector workers;
(j) review the expenditure from the funds under various schemes; and
(g) undertake such other functions as are assigned to it by the State Government from time to time.
7. (1) Any scheme notified by the State Government may be- Fund~ng of State
( i ) wholly funded by the State Government; or Government Schemes
(iij partly hnded by the State Government, partly hnded through contributions collected from the beneficiaries of the scheme or the employers as may be prescribed in the scheme by the State Government.
(2j The State Government may seek financial assistance from the Central Government for the schemes formulated by it.
(3) The Central Government may provide such financial assistance to the State Governments for the purpose of schemes for such period and on such terms and conditions
I as it may deem fit. i
220 Unorganised Workers' Social Security [ACT 33
Record 8. The record keeping functions for the purpose of this Act shall be performed by the keeping by DistrictAdininistration: District Adm~nistra- Provided that the State Government may direct that the record keeping function shall tion be performed by-
(a) the District Panchayat in rural areas; and
(6) the Urban Local Bodies in urban areas. Workers 9. The State Government may set up such Workers' facilitation centres as may be facilltatiOn considered necessary from time to time to perform the following functions, namely:- centres.
(a ) disseminate information on available social security schemes for the unorganised workers;
(b ) facilitate the filling, processing and forwarding of application forms for registration of unorganised workers;
( c ) assist unorganised worker to obtain registration from the District Administration;
(4 facilitate the enrollment of the registered unorganised workers in social security schemes.
C W T E R V
REGISTRAT~ON
Eligib~lity for 10. (1 ) Every unorganised worker shall be eligible for registration subject to the reglstratioll fulfilment of the following conditions, namely:- and soc~al security (a) he or she shall have completed fourteen years of age; and benefits (b ) a self-declaration by him or her confirming that he or she is an unorganised
worker.
(2) Every eligible unorganised worker shall inake an application in the prescribed forin to the District Administration for registration.
(3) Every unorganised worker shall be registered and issued an identity card by the District Administration which shall be a smart card carrying a unique identification number and shall be portable.
(4) If a scheme requires a registered unorganised worker to make a contribution, he or she shall be eligible for social security benefits under the scheme only upon payment of such contribution.
(5) Where a scheme requires the Central or State Government to make a contribution, the Central or State Government, as the case may be, shall make the contribution regularly in terms of the scheme.
CHAPTER VI
MISCELLANEOUS Power of 11. The Central Government may give directions to- Central Government (i) the National Board; or to give (ii) the Government of a State or the State Board of that State, directions
in respect of matters relating to the implementation of the provisions of this Act.
Vacancies, 12. No proceedings of theNational Board or any State Board shall be invalid on the etc , ground merely of the existence of any vacancy or defect in the constitution of the National illvalidate proceed~~~gs
Board or, as the case may be, the State Board.
Power to 13. (1) The Central Government may, by notification, make rules to carry out the "Ies by provisions of this Act.
Ceiirral Governmelit (2) In particular, and without prejudice to the generality ofthe foregoing power, such
ru!es may provide for all or any of the following matters, namely:-
(a ) the contributions to be collected froin the beneficiaries ofthe scheme or the employers under sub-section (1 ) of section 4 ;
Unorganised Workers' Social Security
(b) the number of persons to be nominated, the term of office and other conditions of service of members, the procedure to be followed in the discharge of functions by, and the manner of filling vacancies of, the National Board under sub- section (4) of section 5;
( c ) the rules of procedure relating to the transaction of the business at the meeting of the National Board under sub-section (6) of section 5;
(4 the allowances for attending the meetings of the National Board under sub- section (7) of section 5;
( e ) the form for making an application for registration under sub-section ( 2 ) of section 10; and
V) any other matter which is required to be, or may be, prescribed.
14. ( I ) The State Government may, by notification, make rules to carry out the Power to provisions of this Act. make rules by
State (2 ) In particular, and without prejudice to the generality ofthe foregoing power, such Government
rules may provide for all or any of the following matters, namely:-
(a) the number of persons to be nominated, the term of office and other conditions of service of members, the procedure to be followed in the discharge of fbnctions by, and the manner of filling vacancies of, the State Board under sub- section (4) of section 6;
(b) the rules of procedure relating to the transaction of business at the meetings of the State Board under sub-section ( 6 ) of section 6 ;
( c ) the allowances for attending the meetings of the State Board under sub- section (7) of section 6;
(a3 the contributions to be collected froin the beneficiaries of the scheme or the eliiployers under sub-section ( I ) of section 7;
(e) the form in which the application for registration shall be made under sub- section (2 ) of section 10; and
V) any other matter which is required to be, or may be, prescribed.
15. ( 1 ) Every rule made by the Central Government under this Act shall be laid, as Laylng of
soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be.comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
(2 ) Every rule made under this Act by State Government shall be laid, as soon as may be after it is notified, before the State Legislature.
16. Nothing contained in this Act shall affect the operation of any corresponding Saving of law in a State providing welfare schemes which are more beneficial to the unorganised certain laws.
workers than those provided for them by or under this Act.
17. ( I ) If any difficulty arises in giving effect to the provisions of this Act, the Power to Central Government may, by order published in the Official Gazette, make such provisions, IemoVe
difficulties. not inconsistent with the provisions of this Act, as may appear to it to be necessaly for removing tlie dificulty:
Provided that no such order shall be made under this section after the expiry of a period of two years from the commencement+of this Act.
( 2 ) Ever-y order made under this section shall be laid, as soon as inay be after it is made, before each House of Parliament.
222 Unorganised Workers' Social Security [ACT 33 0~20081
SCHEDULE I
[See sections 2(i) and (3)]
SOCIAL SECURITY SCHEMES FOR THE UNORGANISED WORKERS
S. No. Name of the Scheme
1. Indira Gandhi National Old Age Pension Scheme.
2. National Fainily Benefit Scheme.
3. Janani SurakshaYojana.
4. Handloom Weavers' Comprehensive Welfare Scheme.
5. Handicraft Artisans' Comprehensive Welfare Scheme.
6. Pension to Master craft persons.
7.' National Scheme for Welfare of Fishermen 'and Training and Extension.
8. Jansbree BimaYojana.
9. Aam Admi B ima Yojana.
10. Rashtriya Swasthya Bima Yojana.
SCHEDULE JJ
[See section 2(m)]
S. No. Name of the Act
1. The Workmen's Compensation Act, 1923 (8 of 1923).
2. The Industrial Disputes Act, 1947 (14 of 1947).
3. The Employees' State Insurance Act, 1948 (34 of 1948).
4. The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952).
5. The Maternity BenefitAct, 1961 (53 of 1961).
6. The Payment of Gratuity Act, 1972 (39 of 1972). '
THE NATIONALINVESTIGATION AGENCY ACT, 2008
ARRANGEMENT OF SECTIONS
CHAPTER I
PRELIMINARY
1. Short title and cornmencement.
2. Definitions.
CHAPTER 11
3. Constitution of National Investigation Agency.
4. Superintendence of National Investigation Agency.
5. Manner of constitution of Agency and conditions of service of members.
CHAPTER III
INVESTIGACION BY THE NATIONAL INVEST~GAT~ON AGENCY
6. Investigation of Scheduled Offences.
7. Power to transfer investigation to State Government.
8. Power to investigate connected offences.
9. State Government to extend assistance to National Investigation Agency.
10. Power of State Government to investigate Scheduled Offences. I .
CHAPTER N
SPECIAL COURTS
11. Power of Central Government to constitute Special Courts.
12. Place of sitting.
13. Jurisdiction of Special Courts.
14. Powers of Special Courts with respect to other offences.
15. Public Prosecutors.
16. Procedure and powers of Special Courts.
17. Protection of witnesses.
18. Sanction for prosecution.
19. Trial by Special Court to have precedence.
20. Power to transfer cases to regular courts.
21. Appeals.
22. Power of State Government to constitute Special Courts.
Arrangement of sections
CHAPTER V
MISCELLANEOUS
23. Power of High Courts to make rules.
24. Power to remove difficulties.
25. Power to make rules.
26. Laying of rules.
THE SCHEDULE.
THE NATIONAL INVESTIGATION AGENCY ACT, 2008 No. 34 OF 2008
[3 1st Decembec 2008.1
An Act to constitute aninvestigation agency at the national level to investigate and prosecute offences affecting the sovereignty; security and integrity of India, security of State, friendly relations with foreign States and offences under Acts enacted to implement international treaties, agreements, conventions and resolutions of the United Nations, its agencies and other international organisations and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Fifty-ninth Year of the Republic of India as follows:-
CHAPTER I
1. (I) This Act may be called the National Investigation Agency Act, 2008. Short t~t le , extent and
(2) It extends to the whole of India and it applies alse- apphcation.
(a) to citizens of India outside India;
(6) to persons in the service of the Government wherever they may be; and
(c) to persons on ships and aircrafts registered in India wherever they may be.
226
Definitions.
National Investigation Agency [ACT 34
2. ( I ) In this Act, unless the context otherwise requires,-
(a ) "Agency" means the National Investigation Agency, constituted under section 3;
(b) "Code" means the Code ofcriminal Procedure, 1973;
(c) "IIigh Court" means the High Court within whose jurisdiction the Special Court is situated;
(4 "prescribed" means prescribed by rules;
(e) "Public Prosecutor" means a Public Prosecutor or an Additional Public Prosecutor or a Special Public Prosecutor appointed under section 15;
(f) "Schedule" means the Schedule to this Act;
(g) "Scheduled Offence" means an offence specified in the Schedule;
(h) "Special Court" means a Special Court constituted under section 11 or, as the case may be, under section 22;
( i ) words and expressions used but not defined in this Act and defined in the Code shall have the meanings respectively assigned to them in the Code. .
(2) Any reference in this Act to any enactment or any provision thereof shall, in relation to an area in which such enactment or such provision is not in force, be construed as a reference to the corresponding law or the relevant provision of the corresponding law, if any, in force in that area.
CHAPTER n NATIONAL INVESTIGATION AGENCY
Constitut~on 3. (1) Notwithstanding anything in the Po I ice Act, 186 1, the Central ~overnment may 5 bf 186 1. of National constitute a special agency to be called the National Investigation Agency for investigation Investigation Agency.
and prosecution of offences under the Acts specified in the Schedule.
(2) Subject to any orders which the Central Government.may make in this behalf, officers of the Agency shall have throughout India in relation to the investigation of Scheduled Offences and arrest of persons concerned in such offences, all the powers, duties, privileges and liabilities which police officers have in connection with the investigation of offences committed therein. $ .
(3) Any officer of the Agency of, or above, the rank of Sub-Inspector may, subject to any orders which the Central Government may make in this behalf, exercise throughout India, any of the powers of the officer-in-charge of a police station in the area in which he is present for the time being and when so exercising such powers shall, subject to any such orders as aforesaid, be deemed to be an officer-in-charge of a police station discharging the functions of such an officer within the limits of his station.
Superinten- depce of ,National lnvestigation Agency.
Manner of constitution of Agency and conditions of service of members.
4 . ( I ) The superintendence of the Agency shall vest in the'central Government.
(2) The administration ofthe Agency shall vest in an officer designated as the Director- .
General appointed in this behalf by the Central Government who shall exercise in' respect of the Agency such of the powers exercisable by a Director-General of Police in respect of the police force in a State, as the Central Government may specify in this behalf.
5. Subject to the provisions of this Act, the Agency shall be constituted in such manner as may be prescribed and the conditions of service of persons employed in the Agency shall be such as may be prescribed.
OF 20081 National Investigation Agency 227
CHAPTER m INVESTIGATION BY THE NATIONAL INVESTIGATION AGENCY
6. ( 1 ) On receipt of information and recording thereof under section 154 of the Code relating to any Scheduled Offence the officer-in-charge of the police station shall forward the report to the State Government forthwith.
(2) On receipt of the report under sub-section ( I ) , the State Government shall forward the report to the Central Government as expeditiously as possible.
(3) On receipt of report from the State Government, the Central Government shall determine on the basis of information made available by the State Government or received from other sources, within fifteen days from the date of receipt of the report, whether the offence is a Scheduled Offence or not and also whether, having regard to the gravity of the offence and other relevant factors, it is a fit case to be investigated by the Agency.
( 4 ) Where the Central Government is of the opinion that the offence is a Scheduled Offence and it is/a fit case to be investigated by the Agency, it shall direct the Agency to investigate tine said offence.
(5) Notwithstanding anything contained h this section, if the Central Government is of the opinion that a Scheduled Offence has been committed which is required to be investigated under this Act, it may, szlo motzl, direct the Agency to investigate the said offence.
(6) Where any direction has been given under sub-section ( 4 ) or sub-section (S), the State Government and any police officer of the State Government investigating the offence shall not proceed with the investigation and shall forthwith transmit the relevant documents and records to the Agency.
(7) For the removal of doubts, it is hereby declared that till the Agency takes up the investigation of the case, it shall be the duty ofthe offlcer-in-charge of the police ~tation to continue the investigation.
7. While investigating any offence under this ~ c t , the Agency, having regard to the gravity of the offence and other relevant factors, may-
(a) if it is expedient to do so, request the State Government to associate itse!f with the investigation; or
Investigation of Scheduled Offences.
Power to transfer investigation to State Government.
(b) with the previous approval of the Central Government, transfer the case to , the State Governmerlt for investigation and trial of the offence.
8. While investigating any Scheduled Offence, the Agency may also investigate any Power to
other offence which the accused is alleged to have committed if the offence is connected with the Scheduled Offence. offences
9. The State Government shall extend all assistance and co-operation to the Agency state
for investigation of the Scheduled Qffences. Government to extend asslstdnce to National lnvestigat~on Agency.
10. Save as otherwise provided in this Act, nothing contained in this Act shall affect Power of
the powers ofthe State Government to investigate and prosecute any Scheduled Offence or State Government
other offences under any law for the time being in force. to lnvestlgate Scheduled Offences.
228 National Investigation Agency [ACT 34
CHAPTER N
Power of 11. (I) The Central Government shall, by notification in the OfFicial Gazette, for the trial Central of Scheduled Offences, constitute one or more Special Courts for such area or areas, or for Ciovernt~lent such case or class or group of cases, as may be specified in the notification. to constitute Spectal ( 2 ) Where any question arises as to the jurisdiction of any Special Court, it shall be Courts. referred to the Central Government whose decision in the matter shall be final.
- -
(3) A Special Court shall be presided over by a judge to be appointed by the Central Government on the recommendation of the Chief Justice of the High Court.
(4) The Agency may make an application to the Chief Justice of the High Court for appointment of a Judge to preside over the Special Court.
(5) On receipt of an application under sub-section (4), thechief ~ustice shall, as soon as possible and not later than seven days, recommend the name of a judge for being appointed to preside over the Special Court.
(6) The Cehtral Government may, ifrequired, appoint an additional judge or additional judges to the Special Court, on the recommendation of the Chief Justice ofthe High Court.
(7) A person shall not be qualified for appointment as a judge or an additional judge of p Special Court unless he is, immediately before such appointment, a Sessions Judge or an Additional Sessions'Judge in any State.
(8) or the removal of doubts, it is hereby provided that the attainment, by a person appointed as a judge or an additional judge of a Special Court, of the age of superannuation under the rules applicable to him in the service to which he belongs shall not affect his continuance as such judge or additional judge and the Central Government may by order direct that he shall continue as judge until a specified date or until completion ofthe trial of the case or cases before him as may be specified in that order.
(9) Where any additional judge or additional judges is or are appointed in a Special Court, the judge of the spedial Court may, from time to time, by general or special order, in writing, provide for the distribution of business ofthe Special Court among all judges including himself and the additional judge'or additional judges and also for the disposal of urgent business in the event of his absence or the absence of any additional judge.
Place of 12. A Special Court may, on its own motion, or on an application made by the Public sittlng Prosecutor and if it considers it expedient or desirable so to do, sit for any of its proceedings
at any place other than its ordinary place of sitting.
Jurisdictiot~ of 13. ( I ) Notwithstanding anything contained in the Code, every Scheduled Offence special investigated by the Agency ;hall be tried only by the Special Court within whose local Courts. jurisdiction it was committed.
(2 ) If, having regard to the exigencies of the situation prevailing in a State if,-
(a ) it is not possible to have a fair, impartial or speedy trial; or
(b) it is not feasible to have the trial without occasioning the breach of peace or grave risk to the safety of the accused, the witnesses, the Public Prosecutor or a judge of the Special Court or any of them; or
I
(c ) it is not otherwise in the interests ofjustice, .
the Supreme Court may transfer any case pending before a Special Court to any other Special Court within that State or in any other State and the High Court may transfer any case pending before a Special Court situated in that State to any other Special Court within the State.
OF 20081 National Investigation Agency 229
(3) The Supreme Court or the High Court, as the case inay be, may act under this "
section either on the application of the Central Government or a party interested and any ' such application shall be made by motion, which shall, except when the applicant is the Attorney-General for India, be supported by an affidavit or affirmation.
14. (1) When trying any offence, a Special Court may also try any other offence with Powers which the accused may, under the Code be charged, at the same trial ifthe offence is connected special Courts
with such other offence. w ~ t h respect lo other
(2) If, in the course of any trial under this Act of any offence, it is found that the offeuces
accused person has committed any other offence under this Act or under any other law, the Special Court may convict such person of such other offence and pass any sentence or award punishment authorised by this Act or, as the case may be, under such other law.
15. (1) The Central Government shall appoint a person to be the Public Prosecutor and Public
inay appoint one or more persons to be theAdditiona1 Public Prosecutor or Additional Public Prosecutors:
Provided that the Central Government may also appoint for any case or class or group of cases a Special Public Prosecutor.
(2)Aperson shall not be qualified to be appointed as aPublic Prosecutor or an Additional Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an Advocate for not less than seven years or has held any post, for a period of not less than seven years, under the Union or a State, requiring special knowledge of law.
(3) Every person appointed as a Public Prosecutor or an Additional Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of clause (u) of section 2 of the Code, and the provisions of the Code shall have effect accordingly. -
16. (1) A Special Court may take cognizance of any offence, without the accused Procedure
being committed to it for trial; upon receiving a complaint of facts that constitute such aud Powers of
offence or upon a police report of such facts. Special Courts.
(2) Where an offence triable by a Special Court is punishable with imprisonment for a term not exceeding three years or with fine or with both, the Special Court may, notwithstanding anything contained in sub-section ( I ) of section 260 or section 262 of the Code; try the '
offence in a summary way in accordance with the procedure prescribed in the Code and the provisions of sections 263 to 265 of the Code shall, so far as may be, apply to such trial:
Provided that when, in the course of a sunlinary trial under this sub-section, it appears to the Special Court that the nature of the case is such that it is not desirable to try it in a summary way, the Special Court shall recall any witnesses who may have been examined and proceed to re-hear the case in the manner provided by the provisions of the Code for the trial of such offence and the said provisions shall apply to, and in relation to, a Special Court as they apply to and in relation to a Magistrate:
Provided further that in the case of any conviction in a summary trial under this section, it shall be lawful for a Special Court to pass a sentence of imprisonment for a term not exceeding one year and with fine which may extend to five lakh rupees.
(3) Subject to the other provisions of this Act, a Special Court shall, for the purpose of trial of any offence, have all the powers of a Court of Session and shall try such offence as if it were a Court of Session so far as may be in accordance with the procedure prescribed in the Code for the trial before a Court of Session. .
(4) subject to the other provisions ofthis Act, every case transferred to a Special Court under sub-section (2) of section i 3 shall be dealt with as if such case had been transferred under section 406 of the Code to such Special Court.
230 National Investigatiorz Agency [ACT 34
(5) Notwithstanding anything contained in the Code, but subject to the provisions of section 299 ofthe Code, a Special Court may, if it thinks fit and for reasons to be recorded by it, proceed with the trial in the absence of the accused or his pleader and record the evidence of any witness, subject to the right ofthe accused to recall the witness for cross-examination.
Protect~on 17. (1) Notwithstanding anything contained in the Code, the proceedings under this w:tnesses Act may, for reasons to be recorded in writing, be held in camera if the Special Court so
desires.
(2) On an application made by a witness in any proceeding before it or by the public Prosecutor in relation to such witness or on its own motion, if the Special Court is satisfied that the life of such witness is in danger, it may, for reasons to be recorded in writing, take such measures as it deems fit for keeping the identity and address of such witness secret.
(3) In particular, and without prejudice to the generality of the provisions of sub- section (Z), the measures which a Special Court may take under that sub-section may include-
(a) the holding of the proceedings at a place to be decided by the Special Court;
(6) the avoiding of the mention of the names and addresses of the witnesses in its orders or judgments or in any records of the case accessible to public;
Sanction for prosecution.
Trial by Spec~al Court to have precedeuce
(c) the issuing of any directions for securing that the identity and address of the witnesses are not disclosed; and
(4 a decision that it is in the public interest to order that all or any of the proceedings pending before such a Court shall not be published in any manner.
(4) Any person who contravenes any decision or direction issued under sub-section (3) shall be punishable with imprisonment for a term which may extend to three years and with fine which may extend to one thousand rupees.
18. No prosecution, suit or other legal proceedings shall be instituted in any court of law, except with the previous sanction ofthe Central Government, against any member of the Agency or any person acting on his behalf in respect of anything done or purported to be done in exercise of the powers conferred by this Act.
19. The trial under this Act of any offence by a Special Court shall be held on day-to- day basis on all working days and have precedence over the trial of any other case against the accused in any other court(t1ot being a Special Court) and shall be concluded in preference to the trial of such other case and accordingly the trial of such other case shall, if necessary, remain in abeyance.
Power to 20. Where, after taking cognizance of any offence, a Special Court is of the opinion transfer cases that the offence is not triable by it, it shall, notwithstanding that it has no jurisdiction to try
regu1ar such offence, transfer the case for the trial of such offence to any court having jurisdiction courts. under the Code and the Court to which the case is transferred may proceed with the trial of
the offehce as if it had taken cognizance of the offence.
Appeals 21. (1) Notwithstanding anything contained in the Code, an appeal shall lie from any judgment, sentence or order, not being an interlocutory order, of a Special Court to the High Court both on facts and on law.
(2) Every appeal under sub-section (I) shall be heard by a bench of two Judges of the High Court and shall, as far as possible, be disposed of within a period of three months from the date of admission of the appeal.
(3) Except as aforesaid, no appeal or revision shall lie to any court fiom anyjudgment, sentence or order including an interlocutory order of a Special Court.
' (4) Notwithstanding anything contained in sub-section (3) of section 378 of the Code, an
appeal shall lie to the High Court against an order of the Special Court granting or refising bail.
(5) Every appeal under this section shall be preferred within a period of thirty days from the date of the judgment, sentence or order appealed from:
OF 20081 National Investigation Agency 23 1
Provided that the High Court may entertain an appeal after the expiry of the said period of thirty days if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the period of thirty days:
Provided further that no appeal shall be entertained after the expiry of period of ninety davs.
22. (1 ) The State Government may constitute one or more Special Courts for the trial of offences under any or all the enactments specified in the Schedule.
(2 ) The provisions of this Chapter shall apply to the Special Courts constituted by the State Government under sub-section ( I ) and shall have effect subject to the following modifications, namely:-
( i ) references to "Central Government" in sections 11 and 15 shall be construed as references to State Government;
(ii) reference to "Agency" in sub-section ( I ) of section 13 shall be construed as a reference to the "investigation agency of the State Government";
(iii) reference to "Attorney-General for India" in sub-section (3 ) of section 13 shall be construed as reference to "Advocate-General of the State".
(3 ) The jurisdiction conferred by this Act on a Special Court shall, until a Special Court is constituted by the State Government under sub-section ( I ) in the case of any offence punishable under this Act, notwithstanding anything contained in the Code, be exercised by the Court of Session of the division in which such offence has been committed and it shall have all the powers and follow the procedure provided under this Chapter.
(4) On and from the date when the Special Court is constituted by the State Government the trial of any offence investigated by the State Government under the provisions o f this Act, which would have been required to be held before the Special Court, shall stand transferred to that Court on the date on which it is constituted.
CHAPTER V
23. The High Court may, by notification in the Official Gazette, make such rules, as it may deem necessary for carrying out the provisions of this Act relating to Special Courts within its territory.
24. (1 ) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette make such provisions, not inconsistent with the provisions of this Act, as may appear to it to be necessary or expedient for removing the difficulty:
Provided that no order shall be made, under this section after the expiration o f two years from the commencement of this Act.
(2 ) Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
25. (1) The Central Government may, by nofification in the Official Gazette, make rules for carrying out the provisions of this Act.
(2 ) In particulal; and without prejudice to the generality to the foregoing power, such rules may provide for all or any of the following matters, namely:-
(a) the.manner of constitution of the Agency and the conditions of service of persons employed in the Agency under section 5;
Power of State Government to constitute Special Courts.
Power of High Courts to make rules
Power to remove difficulties.
Power to make rules
(b) any other matter which is required to be, or may be, prescribed.
232 National Investigatjon Agency [ACT 34 OF 20081
Laying of 26. Every rule made by the Central Government under this Act shall be laid, as soon as rules. may be after it is made, before each House of Parliament, while it is in session, for a total
period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agrees in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
THE S C H E D a E
[See section 2(I)V)]
I. TheAtomic Energy Act, 1962 (33 of 1962);
2. The Unlawful Activities (Prevention)Act, 1967 (37 of 1967);
3. TheAnti-HijackingAct, 1982 (65 of 1982);
4. The Suppression of Unlawful Acts against Safety of Civil Aviation Act, 1982 (66 of 1982);
5. The SAARC Convention (Suppression ofTerrorism)Act, 1993 (36 of 1993);
6. The Suppression of Unlawful Acts Against Safety of Maritime Navigation and Fixed Platforms on Continental ShelfAct, 2002 (69 of2002);
7. The Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 ( 21 of 2005);
8. Offences under- e
(a) Chapter VI ofthe Indian Penal Code (45 of 1860) [sections 121 to 130 (both inclusive:l];
(b) Sections 489-A to 489-E (both inclusive) of the Indian Penal Code (45 of 1860).
THE UNLAWFUL ACTIVITIES (PREVENTION) AMENDMENT ACT, 2008
N0:35 OF 2008 [3 1st Decembel; 200 8 .]
AnAct further to amend the Unlawfid Activities (Prevention) Act, 1967. BE it enacted by Parliament in the Fifiy-ninth Year of the Republic of India as follows:-
1. This Act may be called the Unlawful Activities (Prevention) Amendment Act, 2008. Sllort tltle
2. In the Unlawful Activities (Prevention) Act, 1967 (hereinafter referred to as the Insertion of
principal Act), after long title and before the enacting formula, the following preamble shall 37 of 1967 be inserted, namely:-
"WHEREAS the Security Council of the United Nations in its 4385th meeting adopted Resolution 1373 (2001) on 28th September, 2001, under Chapter VII ofthe Charter of the United Nations requiring all the States to take measures to combat international terrorism;
234 Unlawful Activities (Prevention) Amendment [ACT 35
AND WHEREAS Resolutions 1267(1999), 1333 (2000), 1363 (2001), 1390 (2002), 1455 (2003), 1526 (2004), 1566 (2004), 1617 (2005), 1735 (2006) and 1822 (2008) ofthe Security Council of the United Nations require the States to take action against certain terrorists and terrorist organisations, to freeze the assets and other economic resources, to prevent the entry into or the transit through their territory, and prevent the direct or indirect supply, sale or transfer of arms and ammunitions to the individuals or entities listed in the Schedule;
AND WHEREAS the Central Government, in exercise of the powers conferred by - section 2 of the United Nations (Security Council) Act, 1947 has made the Prevention 43 of 1947.
and Suppression of Terrorism (Implementation of Security Council Resolutions) Order, 2007;
AND WHEREAS it is considered necessary to give effect to the said Resolutions and the Order and to make special provisions for the prevention of, and for coping with, terrorist activities and for matters connected therewith or incidental thereto.".
' Amendment 3. 111 section 2 of the principal Act,- of section 2.
(i) in clause (4, the words "and includes a Special Court constituted under section 11 or under section 21 ofthe National ~ n v e s t i ~ a t i o n ~ ~ e n c ~ ~ c t , 2008;" shall be inserted at the end;
(ii) after clause (e), the following clause shall be inserted, namely:-
'(ea) "Order" means the Prevention and Suppression of Terrorism (Implementation of Security Council Resolutions) Order, 2007, as may be amended from time to time;';
(iii) in clause (g), after the words "for the purpose of a terrorist organisation", the words "or terrorist gang" shall be inserted at the end;
(iv) for clause (h), the following clauses shall be substituted, namely:-
'(h) "property" means property and assets of every description whether corporeal or incorporeal, movable or immovable, tangible or intangible and legal documents, deeds and instruments in any form including electronic or digital, evidencing title to, or interest in, such property or assets by means of bank credits, travellers' cheques, bank cheques, money orders, shares, securities, bonds, drafts, letters of credit, cash and bank account including fund, however acquired;
(ha) "Schedule" means the Schedule to this Act;'.
Subst~tution of 4. For section 15 of the principal Act, the following section shall be substituted, new section namely:- for section IS.
Terrorist act. "1 5. Whoever does any act with intent to threaten or likely to threaten the unity, integrity, security or sovereignty of India or with intent to strike terror or likely to strike terror in the people or any section of the people in India or in any foreign country,-
(a) by using bombs, dynamite or other explosive substances or inflammable , substances or firearms or other lethal weapons or poisonous or noxious gases
or other chemicals or by any other substances (whether biologicaI radioactive, nuclear or otherwise) of a hazardous nature or by any other means of whatever nature to cause or likely to cause-
(i) death of, or injuries to, any person or persons; or
(ii) loss of, or damage to, or destruction of, property; or
(iii) disruption of any supplies or services essential to the life of the community in India or in any foreign country; or
OF 20081 Unlawful Activities (Prevention) Amendment 235
(iv) damage or destruction of any property in India or in a foreign country used or intended to be used for the defence of India o r in connection with any other purposes of the Government of India, any State Government or any of their agencies; or
(b) overawes by means of criminal force or the show of criminal force or attempts to do so or causes death of any public functionary or attempts to
I cause death of any public functionary; or
(c) detains, kidnaps or abducts any,person and threatens to kill or injure such person or does any other act in order to compel the Government of India, any State Government or the Government of a foreign country or any other person to do or abstain from doing any act,
commits a terrorist act.
Explanation.-For the purpose of this section, public functionary means the constitutional authorities and any other functionary notified in til: Official Gazette by the Central Government as a public functionary.".
5. After section 16 of the principal Act, the following sectio'n shall be inserted, Insert~ol~ of new
namely:- sect~on 16A
"16A. Whoever intentionally, by use of force or threat of use of force or by any Pun~shment other means, demands any bomb, dynamite or other explosive substance or inflammable for lnaking
demands of substances or fire arms or other lethal weapons or poisonous or noxious o r other radioactive
chemicals or any biological, radiological, nuclear material or device, with the intention substances, of aiding, abetting or committing a terrorist act, shall be punishable with imprisonment nuclear for a term which may extend to ten years, and shall also be liable tb fine.". dev~ces, etc
6. or section 17 of the principal Act, the following section shall be substituted, Substitution. of
namely:- new section for section 17
"17. Whoever, in India or in a foreign country, directly or indirectly, raises or Punishment collects funds or provides funds to any person or persons or attempts to provide for raising
funds for funds to any person or persons, knowing that such funds are l'ikely to be used b y such terrorist
person or persons to commit a terrorist act, notwithstanding whether such funds were actually used or not for commission of such act, shall be punishable with imprisonment for a term which shall not be less than five years but which may extend to imprisonment for life, and shall also be liable to fine.".
7. In section 18 of the principal Act, for the words "incites or knowingly facilitates", Amendment of
the words "incites, directs or knowingly facilitates" shall be substituted. section 18.
8. After section 18 of the principal Act, the following sections shall be inserted, Insertion of namely:- new sect ions
18A and 18B.
"18A. Whoever organises or causes to be organised any camp or camps for Punlshn~ent
imparting training in terrorism shall be punishable with imprisonment for a term which for organising of terrorist shall not be less than five years but which may extend to imprisonment for life, and camps,
shall also be liable to fine.
18B. Whoever recruits or causes to be recruited any person or persons for Punishmet l t commission of a terrorist act shall be punishable with imprisonment for a term which for
of any person shall not be less than five years but which may extend to imprisonment for life, and for shall also be liable to fine.". terrorist act.
9. In section 23 of the principal Act, - Amendment of section 23.
(a) in sub-section ( I ) , for the words "If any person with intent to aid any terrorist contravenes", the words "If any person with intent to aid any terrorist or a terrorist organisation or a terrorist gang contravenes" shall be substituted.
236 Unlawful Activities (Prevention) Amendment [ACT 35
Amendment of section 24.
Amendment of section 25.
Inserrion of new sections 43A ro 43I;.
Power to arrest, search, etc.
Procedure of arrest, seizure, etc.
Application of provisions of Code.
Modified appli- cation of certain provis~ons of the Code.
(b ) in sub-section (2), for the words "Any person who, with the intent to aid any terrorist", the words "Any person who with the intent to aid any terrorist, or a terrorist organisation or a terrorist gang" shall be substituted.
10. In section 24 of the principal Act, in sub-section (2), after the words "proceeds of terrorism whether held by a terrorist or", the words "terrorist organisation or terrorist gang or" shall be inserted.
11. In section 25 of the principal Act, in sub-section (9, in the Explanation, after clause (c), the following clause shall be inserted, namely:-
"(ca) credit or debit cards or cards that serve a similar purpose;";
12. After section 43 of the principal Act, the fcllowing sections shall be inserted, namely:--
'43A. Any officer of the Designated Authority empowered in this behalf, by general or special order of the Central ~ov i rnment or the State Government, as the case may be, knowing of a design to commit any offence under this Act or has reason to believe from personal knowledge or information given by any person and taken in writing that'any person has committed an offence punishable under this Act or from any document, article or any other thing which may furnish evidence of the commission of such offence or from any illegally acquired property or any document or other article which may furnish evidence of holding any illegally acquired property which is liable for seizure or freezing or forfeiture under this Chapter is kept or concealed in any building, conveyance or place, may authorise any officer subordinate to him to arrest such a person or search such building, conveyance or place whether by day or by night or himself arrest such a person or search a such building, conveyance or place.
43B. (1)Xny officer arresting aperson under section 43A shall, as ioonaas may be, inform him of the grounds for such arrest.
(2) Every person arrested and article seized under section 43A shall be forwarded without unnecessary delay to the officer-in-charge of the nearest police station.
(3) The authority or officer to whom any person or article is forwarded under sub-section (2) shall, with all convenient dispatch, take such measures as may be necessary in accordance with the provisions of the Code.
43C. The provisions ofthe Code shall apply, insofar as they are not inconsistent with the provisions of this Act, to all arrests, searches and seizures made under this Act.
43D. ( I ) Notwithstanding anything contained in the Code or any other law, every offence punishable under this Act shall be deemed to be a cognizable offence within the meaning of clause (c) of section 2 of the Code, and "cognizable case" as defined in that clause shall be construed accordingly.
(2) Section 167 of the Code shall apply in relation to a case involving an offence punishable under this Act subject to the modification that in sub-section (2),-
(a ) the references to "fifteen days", "ninety days" and "sixty days", wherever they occur, shall be construed as references to "thirty days", "ninety days" and "ninety days" respectively; and
(b) after the proviso, the following provisos shall be inserted, namely:-
"Provided further that if it is not possible to complete the investigation within the said period of ninety days, the Court may if it is satisfied with the report of the Public Prosecutor indicating the progress of the investigation and the specific reasons for the detention of the accused beyond the said period of ninety days, extend the said period up to one hundred and eighty days:
OF 20081 Ur~fawful Activities (Prevention) Amendment 237
Provided also that ifthe police officer making the investigation under this Act, requests, for the purposes of investigation, for police custody from judicial custody of any person in judicial custody, he shall file an affidavit stating the reasons for doing so and shall also explain the delay, if any, for requesting such police custody.".
(3) Section 268 of the Code shall apply in relation to a case involving an offence . punishable under this Act subject to the modification that-
(a) the reference in sub-section ( I ) thereof-
( i ) to "the State Government" shall be construed as a reference to "the Central Government or the State Government.";
(ii) to "order of the State Government" shall be construed as a reference to "order of the Central Government or the State Government, as the case may be"; and
(b) the reference in sub-section (2) thereof, to "the State Government" shall be construed'as a reference to "the Central Government or the State Government, as the case may be".
(4) Nothing in section 438 ofthe Code shall apply in relation to any case involvi~ the arrest of any person accused of having committed an offence punishable und this Act. 3
(5 ) Notwithstanding anything contained in the Code, no person accused of an offence punishable under Chapters IV and VI of this Act shall, if in custody, be released. on bail or on his own bond unless the Public Prosecutor has been given an opportunity of being heard on the application for such release:
Provided that such accused person shall not be released on bail or on his own bond if the Court, on a perusal of the case diary or the report made under section 173 of the Code is of the opinion that there are reasonable grounds for believing that the accusation against such person is prirna facie true.
(6) The restrictions on granting of bail specified in sub-section ( 5 ) is in addition to the restrictions under the Code or any other law for the time being in force on granting of bail.
(7) Notwithsta~iding anything contained in sub-sections (5 ) and (6), no bail shall be granted to a person accused of an offence punishable under this Act, if he is not an Indian citizen and has entered the country unauthorisedly or illegally except in very exceptional circuinstances and for reasons to be recorded in writing.
43E. In a prosecution for an offence under section 15, if it is proved -
( a ) that the arms or explosives or any other substances specified in the said section were recovered from the possession of the accused and there is reason to believe that such arms or explosives or other substances of a similar nature were used in the commission of such offence; or
(b) that by the evidence of the expert the finger-prints of the accused or any other definitive evidence suggesting the involvement of the accused in the offence were found at the site of the offence or on anything including arms and vehicles used in connection with the commission of such offence,
Presumption as to offence under sectlon 15. ,.
the Court shall presume, unless the contrary is shown, that the accused has committed such offence.
43F. ( I ) Notwithstanding anything contained in any other law, the officer Obllgat~on to
investigating any offence under this Act, with the prior approval in writing of an lnformatlo~l
officer not below the rank of a Superintendent of Police, may require any officer or
23 8 Unlawful Activities (Prevention) Amendment [ACT 35
authority of the Central Government or a State Government or a local authority or a bank, or a company, or a firm or any other institution, establishment, organisation or any individual to furnish information in his or its possession in relation to such offence, on points or matters, where the investigating officer has reason to believe that such information will be useful for, or relevant to, the purposes of this Act.
( 2 ) The failure to furnish the information called for under sub-section ( I ) , or deliberately furnishing false information shall be punishable with imprisonment for a term which may extend to three years or with fine or with both.
(3) Notwithstanding anything contained in the Code, an offence under sub- section ( 2 ) shall be tried as a summary case and the procedure prescribed in Chapter XXI of the said Code [except sub-section (2) of section 2621 shall be applicable thereto.'.
Arnend~nent of 13. Section 45 of the principal Act shall be renumbered as sub-section (11 thereof section 45. and after sub-section ( 1 ) as so renumbered, the following sub-section shall be inserted,
namely:-
"(2) Sanction for prosecution under sub-section ( 1 ) shall be given within such time as may be prescribed only after considering the report of such authority appointed by the Central Government or, as the case may be, the State Government which shall make an independent review of the evidence gathered in the course of investigation and ~nakk a recommendation, within such time as may be prescribed, to the Central Government or, as the case may be, the State Government.".
Insertion of new 14. After section 51 of the.principa1 Act, the following section shall be inserted, sectlon 5 1A.
Certa~n powers "5 IA. For the prevention of, and for coping with terrorist activities, the ~ e n t i a l of the Central Government shall have power to- Government
(a) freeze, seize or attach funds and other financial assets or economic resources held by, on behalf of or at the direction of the individuals or entities
8
listed in the Schedule to the Order, or any other person engaged in or suspected to be engaged in terrorism;
(6) prohibit any individual or entityfrom making any funds, financial assets or economic resources or related services available for the benefit of the individuals or entities listed in the Schedule to the Order or any other person engaged in or suspected to be engaged in terrorism;
( c ) prevent the entry into or the transit through India of individuals listed in the Schedule to the Order or any other person engaged in or suspected to be engaged in terrorism.".
Amendment f 5. In section 52 ofthe principal Act, in sub-section (2) , after clause ( e ) , the following Of 52. clause shall be inserted, namely:- '
"(ee) the time within which sanction for prosecution and recommendation to the Central Government shall be given under sub-section (2 ) of section 45, and".
Amendment - . < f 6. Section 53 ofthe principal Act, shall be renumbered as sub-section ( 1 ) thereof and Of section 53 after sub-section as so renumbered, the following sub-section shall be inserted, namely:-
"(2) The Order referred to in e n t ~ y 33 of the Schedule and every amendment made to that Order shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of 30 days which may be comprised in one session 01. in two or more successive sessions.".
or; 20081 U111~?~lfirl Activities (Prever~tion) Anzen~j~zent 239
17. In the Scl~edule to the principal Act after entry 32, the following entry shall be A~nzlldment
inserted, namely:- of Schedule
\ "33. Organisations listed in the Schedule to the U.N. Prevention and Suppressioll of Terrorism (Implementation of Security Council Resolutions) Order, 2007 made under
43 of 1947 section 2 of the United Nations (Security Council) Act, 1947 and amended from time - to time.".
ACCOUNT
The Appropriation (Railways) Vote on ................... Act, 2008 ..................................... I
'The Appropriation (V&e on ................. ..) Act, 2008 ................................ .! ............... 8
The Karnataka Appropriation (Vote on ..................... .) Act, 2008.. ................................ 17
ACTIVITIES
The Unlawful ..................... (Prevention) Amendment Act, 2008.. ................................. 233
AGENCY .
. The National Investigation .......... Act, 2008.. ......... .I.. ............................................. .: 22'3
AIRPORTS
The ........... Economic Regulatory Authority of India Act, 2008.. ..................................... 189
ALL0 WANCES
The Salaries and .............. ~f Officers of Parliament (Amendment) Act, 2008.. ................... 21 1
APPROPRIATlON
The ................... (Railways) Vote on Account Act, 2008 ........................................... 1
The ................:.. (Railways) Act, 2008 ...................................... .;. ..................... :. 3 . . .
................... ......................................... ........... The (Railways) No.2 Act, 2008 ..:. :. 5
.. The ....... ;. .......... (Vote on Account) Act, 2008 ....................... ;. .............................. 8 , ..
................... ....... .......................................... ................. .... The Act, 2008 ; ;. .:.;. 13
.. ............... ......................................... The Karnataka ;. (Vote on Account) Act, 2008 17 , .
... .............. ................ ......:............ ........................... The Karnataka :. Act, 2008 :. .: 19 ,.
The ... ;. ............... Railways (No. 3) Act, 2008 ........................................................ 40
................... .................................................. ............ The (No. 2) Act, 2008 ....?. 42
The ....... .: .......... (No. 3) Act, 2008 ................. .; ............................ ;. ................... 130 , s
.The ................... (Railways) No. 4 Act, 2008 ............ ;. .......................................... 134
. The ... :. ........ .:. .... (No. 4) Act, 2008 ................................. .;:. ............................... 212
214 The ................... (Railways) No. 5 Act, 2008 ............................. .;. ........................
B f . .
BENEFIT
The Maternity ............... (Amendment) Act, 3008 ..................................................... 39
BHADRACHALAM-RAJAHMUNDRY
The National Waterway (Kakinada-Puducherry Stretch of Canals and the K/aluvelly Tank, ............................... Stretch of River Godavari and Wazirabad-Vijayawada Stretch of River Krishnaj Act, 2008 ...................................................................................... 177
BHARATI
....................... The Prasar ............ (Broadcasting Corporation of India) Amendment Act, 2008 3 6
BROADCASTING . . , .
The Pfasar Rharati (.................. Corporation of India) Amendment Act, 2008 ........................ 36 ' . ,
C
CANAL
The National Waterway (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East Coast.. ...... Charbatia-Dhamra Stretch of Matai River and Mahanadi Delta River Act, 2008.. .... 175
The National Waterway (Kakinada-Puducherry Stretch of ......... and the Kaluvelly Tank, Bhadrachalam-Rajahmundry Stretch of River Godavari and Wazirabad-Vijayawada Stretch of
.................................................................................... River Krishna) Act, 2008.. 177
, CENTRAL
The ....................... Universities Laws (Amendment) Act, 2008 .......................................... 179
CHARBATJA-DHAMRA
The National Waterway (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East Coast Canal , : .................... Stretch of Matai River and Mahanadi Delta River Act, 2008 ...... 175
COAST
The, National Waterway (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East .... ....... Canal, Charbatia-Dhamra Stretch of Matai River and Mahanadi Delta River Act, 2008.. 175
CONSTITUTION
The ................... (Scheduled Tribes) Order (Amendment) Act, 2008 ........... .'. ................ 3 8
CORPORATION
. . . The Prasar Bharati (Brpadcasting .................. of India) Amendment Act, 2008
COSMETICS
The Drugs and ........................ (Amendment) Act, 2008 .............................................. 183
DELIMITATION ..
The .............................. (~mdndment) Act, 2008 .............................
Index
DELTA
The National Waterway (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East Coast Canal, Charbatia-Dhamra Stretch of Matai River and Mahanadi ...... River Act, 2008.. .... 175
DEVELOPMENT
........... ......................................... ............. The Sugar Fund (Amendment) Act, 2008 . 7
DRUGS
................................................. ........... The .: and Cosmedcs (Amendment) Act, 2008.. 181
.E
EAST
The National Wateiway (Talcher-Dhanua Stretch of Rivers, Geonkhali-Charbatia S M h of ......... Coast Canal, Charbatia-Dhainra Stretch of Matai River and Mahanadi Delta River Act, 2008.. . :. . 175
ECONOMIC
The Airports .............. Regulatory Authority of India Act, 2008.. .............................. .:. .... 189
EDUCATION
The Jawaharlal Institute of Post-Graduate Medical ..................... and Research, Puducherry ............ ........................................................................................... Act, 2008.. .:. 119
EMOLUMENTS
The President's ....................... and Pension (Amendment) Act, 2008.. ........................... 208
.FINANCE The ............................. Act, 2008 .......................................................................... .;... ......... 47
FOOD The .......... Safety and Standards (Amendment) Act, 2008 ......................................................... 37
FUND ...... ..................... ......................................................... The Sugar Development Act, 2008 :. 7
GEONKHALI-CHARBATIA
The National Waterway (Talcher-Dhamra Stretch of Rivers, ........................ Stretch of East Coast Canal, Chasbatia-Dhamra Stretch of Matai River and Mahanadi Delta River Act, 2008.. .... 175
. - Index -. . _
GODAVARI
The National waterway (~akinada-~uducherry Stretch of Canals and the Kaluvelly Tank, Bhadrachalam-Rajahmundry Stretch of River .......... ,. .. and Wazirabad-Vijayawada Stretch of River Krishna) Act, 2008 ...................................................................................... 177
INDIAN
................................................. The ..................... Maritime University Act, 2008.:. 135
INSTITUTE . The Jawaharlal ................ of Post-Graduate Medical Education 'and Research, Puducherry 119 Act, 2008 ...........................................................................................................
INVESTIGATION
The National ................. Agency Act, 2008. ............................................................. 223
JA WAHARLAL
................... The Institute of Post-Graduate Medical Education and Research, Puducherry Act, 2008 ......................................................................................................... 119
KAKINADA-PUDUCHERRY
The National Waterway (.................. Stretch of Canals and the Kaluvelly Tank, Bhadrachalam-Rajahmundry Stretch of River Godavari and Wazirabad-Vijayawada Stretch of River Krishna) Act, 2008 ...................................................................................... 177
KALUVELLY
The National Waterway (Kakinada-Puducherry Stretch of Canals and the .................. Tank, Bhadrachalam-Rajahmundry Stretch of River Godavari and Wazirabad-Vijayawada Stretch of River Krishna) Act, 2008 ...................................................................................... 177
The :.. .......................... Appropriation (Vote on Account) Act, 2008 .................................. 17
The ............................. Appropriation Act, 2008 .............................................. ;. .......... 19
The National Waterway (Kakinada-Puducherry Stretch of Canals and the Kaluvelly Tank, Bhadrachalam-Rajahmundry Stretch of River Godavari and Wazirabad-Vijayawada Stretch of River ..... ....) Act, 2008 ...................................................................................... 177
Index
LAWS .
The C e n ~ a l Universities ................. (Amendthent) Act, 2008.. ...........................................
MAHANADI
The National Waterway (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East ............ ..... Coast Canal, Charbatia-Dhamra Stretch of Matai River and Della River Act, 2008.
MARIT1,ME The Indian ......................... llniversity Act, 2008 ....................... ..:. ..........................
MATAI 1 he National Waterway (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East Coast Canal, Charbatia-Dhamra St~etch of ....... River and ~ a h a n a d i Delta River Act, 2008.. .... 175 \ I,-.,
MATERNITY
The ............... Benefit (Amendment) Act, 2008 ..................................................... 39 \ $
:</. , tk ,
MEDICAL 'i, ', I '
....... .......... The Jawaharlal institute of Post Graudate ; Education and ~esearch, Puducherry Act, 2008 ......................................................................................................... 119 t
k. $.\
N . .
g. 5.1
. ! Y , *. E
. . .":
NATIONAL. jl , :...I - .
The .................. Investigation Agency Act,.2008.. .............................. ;. ...................... 223 . ,,@
.F; i.,. . . *:>
The ......... Waterway (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East 175
Coast Canal, Charbatia-Dhamra Stretch of Matai River and Mahanadi Delta Rivers) Act, 2008.. ..
............ The Waterway (Kakinada-Puducherry Stretch of Canals and the Kaluvelly Tank, 177
, \ r
Bhadrachala~n-Rajahmulldry Stretch of River Godavat i and Wazirabad-Vijayawada Stretch of L
River Krishna) Act, 2008 ................................................................................... k I
0 B
ORDER 4
The Constitution (Scheduled Tribes) ........... (Amendmcnt) Act, 2008. ............................... 3 8 ! OFFICERS
The Salaries and Allowances of .......... of Parliament (Amendment) Act, 2008 ..................... 21 1
Index
PARLIAMENT
.................... The Salaries and Allowances of Ofticers of ............. (Amendment) Act, 2008. 21 1
PEOPLE
.......................... The Representation of the ............................. (Amendment) Act, 2008 23
PENSION
The Preside~~t's Emoluments and ................. (Amendment) Act, 2008.. ................... ..:. ......... 208
The Vice-president's ........................... (Amendment) Act, 2008 ................................................ 210
. . . . POST-GRADUATE
: .
The Jawaharlal lnstitute of ... ;. ............... Medical Education and ~esearch, ~ u d u c h e r r ~ Act, . . .
2008.. .................... ;. ........................................................................................ 119
. . . PRASAR
............ .. . . . . . The ............ Bharati (Broadcasting Corporation of India) Amendment Act, 2008 : 36
PRESIDENT' S The ...................... Emoluments and Pension (Amendment) Act, 2008.. ........................... 208
The Vice-. ............... Pension (Amendment) Act, 2008.. ............................................... 210 . . . .
PREVENTION
.................................. The Unlawful Activities (. ................... ...) Amendment Act, 2008. 233
PUDUCHERRY
The Jawaharlal Institute of Post-Graduate Medical Education and Research, ......................... Act, 2008.. .......................................................................................................
RAILWAYS
The Appropriation (... ....................... ) Vote on Account Act, 2008 ..................... ..... .......... . .
The Appropriation (... .......................... ) Act, 2008 ...................................................................
The Appropriation (... ............ ...;.. ... .....) No. 2 Act, 2008 .......................................................... 5
. . . ..................... .................................................................... The .:;. (Amendment) Act, 2008 . 29
The Appropriation (... .................... .....) No. 3 Act, 2008 ........................................................... 40 . .
The Appropriation .................................. 4 Act, 2008 ............................................................ 132
The Appropriation (... ..................... .....) No. 5 Act, 2008 ........................................................... 214
Index
I
REPRESENTATION
The ......... ..: .................... of the People (Amendment) Act, 2008 .....................................
REGULATORY
The Airports Economic .............. Authority of India Act, 2008.. .....................................
RESEARCH
The Jawaharlal Institute of Post-Graduate Medical m ducat ion and .................... ., Puducherry Act, 2008.. ........................................................................................................
RIVER
The National Waterway (Talcher-Dhamra Stretch of ..... ..., Geonkhali-Charbatia Stretch of East Coast Canal, Charbatia-Dhamra Stretch of Matai ....... and Mahanadi Delta ..... ...) Act, 2008.. . . .
The National Waterway (Kakinada-Puducherry Sketch of Canals and the Kaluvelly Tank, Bhadrachalam-Rajahmundry Stretch of ...... Godavari and wazirabad-Vijayawada Stretch of ...... Krishna) Act, 2008 .........................................................................................
S
SALARIES
The .......... and Allowances of Officers of Parliament (Amendment) Act, 2008. ....................
SAFETY The Food ......... and Standards (Amendment) Act, 2008 ...........................................................
SCHEDULED TRIBES
The Constitution (:.. ...................... .....) Order (Amendm.ent) Act, 2008 ......................................
SECURITY
The Unorganised Workers' Social .......... Act, 2008 .....................................................
STANDARDS . .
The Food Safety and ............... (Amendment) Act,.2008 .......................................................
STRETCH 1
The National Waterway (Talcher-Dhamra ........ of Rivers, Geonkhali-Charbatia ......... of East Coast Canal, Charbatia-Dhamra ...... of Matai River and Mahanadi Delta Rivers) Act, 2008.. .. 175
, The National Waterway (Kakinada-Puducherry of Canals and the Kaluvelly Tank,
/- . . ........ ))
Bhadracha1.m-Rajahmundry ......... of River Godavari and Wazirabad-Vijayawada ; ...... of 177 River Krishna) Act, 2008 ........................................................................................ ,i,
!
SOCIAL I' f .
i The Unorganised Workers' ........ Security Act, 2008.. ................................................... 215
la
Index
PAGE . i
IT?.;\,, SUGAR I $ l
........................................... ............................. 1 I!. The Development Fund (Amendment) Act, 2008 -$,i
7 P
T
TANK . I 1.
.............. The National Waterway (~akinada-Puducherrj Stretch of Canalsa,nd the Kaluvelly ., i ;. Bhadrachalam-Ra.iahmundry Stretch of ~ i v e r ~ o d a v a r i and Wazirabad-Vijayawada Stretch of
River Krishna) Act, 2008. ..................................................................................... 177- . , . . f 4
TELCHER-DHAMRA
The National Waterway (....... ........... Stretch of Rivers, Geonkhali-Charbatia Stretch of East ' 1 Coast Canal, Charbatia-Dhamra Stretch of Matai River and Mahanadi Delta Rivers) Act, 2008 .... (J
U
' UNIVERSITY'
The Indian Maritime ............................ Act, 2008 .............................................................. 135
.......................... ......... ................ ...... .......... The Central Laws (Amendment) Act, 2008 :.. :.. :. 179
UNLAWFUL .............. .... The i.. Activities (Prevention) Amendment Act, 2008 .................................. 233
UNORGANI SED
........... The ................ Workers' Social Security Act. 2008
VICE-PRESIDENT' S . . .
The ....................... Pension (Amendment) Act, 2008.. ............................................ , ... 210
VOTE ON ACCOUNT
The Appropriation (Railways) ...... ........... ..: Act, 2008 ........ :... ..................................... .: ............... 1
The Appropriation (... ........................ ,.) Act, 2008 .................. ... ....... A.. ............................. 8
The Karnataka Appropriation (. ................... .) Act, 2008 ............................................. 17 a
w
WATERWAY
The National ............. (Talcher-Dhamra Stretch of Rivers, Geonkhali-Charbatia Stretch of East Coast Canal, Charbatia-Dhamra Stretch of Matai River and Mahanadi Delta Rivers) Act, 2008 .... ,175
The National ................ (Kakinada-Puducherry Stretch of ~a i i a l s and the Kaluvelly Tank, Bhadrachalam-Rajahmundry Stretch of River Godavari and Wazirabad-Vijayawada Stretch of River Krishna) Act, 2008.. .................................................................................... 177
The National Waterway (Kakinada-Puducherry Stretch of Canals and the Kaluvelly Tank, . Bhadrachalam-Rajahnlundry Stretch of River Godavari and .............................. Stretch of
River Krishna) Act, 2008 .......................................... .......,.. ................................... 177
RKERS' ............................................. ........... The Unorganised Social Security Act, 2008 .....?.. 2 15
