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Government has proposed to amend certain provisions of the Industrial Disputes Act, 1947 vide Amendment Bill, 2009. It is our endeavour to provide the summary of the bill in simple words. The Bill proposes to increase the ceiling under Section 2(s)(iv) from Rs.1600/- to Rs.10,000/-, at present, person who is working in supervisory position and earning more than Rs.1600/- is not workmen, however situation will be changed after this. Bill further propose to insert a New Chapter-IIB requiring to setup a Grievance Redressal Committee by an establishment employing more than 20 workers, for resolution of dispute arising out of individual grievances. Further a significant change which is being proposed that all awards, order shall be executed in accordance with the procedure laid down for execution of orders or decree of a civil court under Order-XXI of CPC. www.vlaindia.com

GOODS & SERVICE TAX CHALLENGES AHEAD TO THE COUNTRY Vishnu Langawat & Shruti Raikar Content A. Introduction B. Constitutional framework C. Experience in other countries D. Challenges ahead to the Empowered Committee E. Conclusion A. INTRODUCTION Law is a dynamic subject which keeps changing as per the requirements of the society. Lord Macaulay had never thought when a Court will strike down the provisions of the homosexuality under Indian Penal Code in partiality. India as per the requirement of the society at large and to address emerging global and national development is aggressively working towards the tax reform. Government of India had setup Indirect Tax Enquiry Committee under the leadership of Sh.L.K.Jha and on the suggestions of the Jha Committee, Government introduced concept of VAT in the Central Excise Law with respect to manufacturing stage which gradually developed and rechristened to present CENVAT Scheme. However introduction of VAT in respect to sales tax got ...