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Proposed amendment in Industrial Disputes Act, 1947

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

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 ...

Service Tax and Value Added Tax

This research paper is basically based on my confusion over the applicability of two statutes on the same subject matter. The points which I have considered in this article related to taxability of Intellectual Property Right services and applicability of the Delhi Value Added Tax Act, 2005 on the right to use of intellectual property rights. VALUE ADDED TAX 1. Most of the Indian states had rescinded their old Local Sales Tax Acts and adopted new Value Added Tax Act which is more logical and scientific. The changes in most of the States have come with effect from 1st April, 2005. It is noteworthy that most of the Value Added Tax Acts are identical since they are all based on the common understanding reached culminating in the reports of the Empowered committee and also the comprehensive white paper on the subject. Hence in-depth reading of any one particular Act is sufficient for this paper. Union Territory of Delhi with effect from 1st April, 2005 has like many other States ha...

Independence Day, It is one leave! Boss

It is only a decade ago when I was studying in school in a small town of Uttar Pradesh. Only thing which I can visualize is that I become much older (it is thought full). I still remember that on Independence Day, our school used to celebrate the national function and we young students used to participate in the Independence Day’s parade at our Tehsil Ground. Every teachers and students were full of feelings of patriotism, but now Independence Day becomes a holiday. radically our mind set has changes. on this day (since it is leave) we can wind up our pending list of matters, can take rest at home, watch movies, etc. etc. No one wants to sacrifice its day for the country. Yes we have grown up. In Delhi, I have seen new trend, Schools do its duties of celebrating the Independence Day on 14th August, and Teachers do not want to waste their precious leave of a day. So they do their part of duties on 14th August and we too get relaxed, fine today is leave from office!. Why do we require a ...

IS PRESS TOO MUCH INTRUDING?

In a democratic nation, independent press is to be considered as preserver of democratic principles. Indian Constitution also recognizes the same and the freedom of press is covered under Article 19(1)(a) which provides to all its citizens a right to freedom of speech and expression. The Hon’ble Supreme Court being expounder of the constitution held that Article 19(1)(a) undoubtedly includes freedom of press. Supreme Court in the case of Romesh Thapper Vs State of Madras [1] observed that, in freedom of speech and of the press lay the foundation of all democratic organizations. Press provides free political discussion and public education which is so essential for the proper functioning of the process of popular government. It is a settled law that the right to freedom of speech and expression enunciated in Article 19(1)(a), includes the liberty of the press [2] also. By this fundamental right, the citizens are comprehensively informed, know the opinions of others, and be able to wei...