Tuesday, 9 August 2016

माल और सेवा कर (जीएसटी): सं वधान (1 22 वां संशोधन) बिल, 201 4 में 201 6 के संशोधनों में िस्ता वत िमख ु पररवतन

माल और सेवा कर (जीएसटी): सं वधान (1 22 वां संशोधन) बिल, 201 4 में 201 6 के संशोधनों में िस्ता वत िमख पररवतन

संप्रवधान (1 22 वां संशोधन) बिल, 201 4 लोकसभा में 1 9 दिसंिर, 201 4 को पेश ककया गया था।1 इस बिल को लोकसभा में 6 मई, 201 5 को पाररत ककया गया और तत्पश्चात राज्यसभा की ससलेक्ट कसमटी के पास प्रवचाराथत भेज दिया गया। कसमटी ने बिल पर अपनी ररपोटत 22 जुलाई, 201 5 को सौंपी। 2 राज्यसभा ने संशोधनों के साथ बिल को 3 अगस्त, 201 6 को पाररत कर दिया। 3 हम यहां राज्यसभा द्वारा पाररत 201 4 के बिल का प्रववरण िस्तुत कर रहे हैं।
राज्यसभा द्वारा पाररत िमुख संशोधन 
अंतरराज्यीय व्यापार पर अधधकतम 1 % तक का अततररक्त कर  201 4 का बिल (क्लॉज 1 8) : अंतरराज्यीय व्यापार या वाणणज्य के िौरान कें द्र द्वारा माल की आपूततत पर
§ अधधकतम 1 % तक के अततररक्त कर की उगाही की जाएगी। यह कर उस राज्य को ित्यक्ष रूप से सौंपा जाएगा जहां से आपूततत िारंभ की गई थी (जो आपूततत का मलू स्थान है) यह िो वर्त या उससे अधधक समय के सलए होगा, जैसा कक जीएसटी पररर्ि सुझाव िेगी।  201 6 के संशोधन : इस िावधान को हटा दिया गया है।
§  ससलेक्ट कसमटी, 201 5 : कसमटी का कहना है कक अधधकतम 1 % तक का अततररक्त कर लगाने के
§ िावधान से करों के कै सके ंग (कर के ऊपर कर) की आशंका िढेगी। राज्यों को मुआवजा  201 4 का बिल (क्लॉज 1 9) : संसि, प्रवधध द्वारा, एक तनश्श्चत अवधध के सलए राज्यों को राजस्व की
§ हातन होने पर मुआवजा ििान कर सकती है। यह अवधध पांच वर्त तक की हो सकती है। यह जीएसटी पररर्ि के सुझावों के आधार पर तनधातररत होगा। इसका अथत यह है कक संसि तनम्नसलणखत तनणतय ले सकती है, (i) क्या वह मुआवजा िेना चाहती है, और (ii) वह समय अवधध श्जसके सलए वह ऐसे मुआवजे ििान करेगी, अधधकतम पांच वर्त के सलए।  201 6 के संशोधन : संसि, प्रवधध द्वारा, एक तनश्श्चत अवधध के सलए राज्यों को राजस्व की हातन होने पर
§ मुआवजा ििान करेगी। यह अवधध पांच वर्त तक की हो सकती है। यह जीएसटी पररर्ि के सुझावों के आधार पर तनधातररत होगा। इसका अथत यह है कक मुआवजा पांच वर्त की अव के लए ििान करना होगा।  ससलेक्ट कसमटी, 201 5 : संशोधन ससलेक्ट कसमटी के सुझावों के अनुरूप हैं।
§ प्रववाि का समाधान  201 4 का बिल (क्लॉज 1 2) : जीएसटी पररर्ि सुझावों के पररणामस्वरूप उत्पन्न होने वाले प्रववािों को
§ हल करने के तौर-तरीकों के संिंध में तनणतय ले सकती है।  201 6 के संशोधन : जीएसटी पररर्ि सुझावों के पररणामस्वरूप उत्पन्न होने वाले प्रववािों पर तनणतय लेने
§ के सलए एक तंत्र की स्थापना करेगी। प्रववाि तनम्नसलणखत के मध्य हो सकते हैं: () कें द्र िनाम एक या एक से अधधक राज्य, () के द्र और राज्य िनाम एक या एक से अधधक राज्य, और () राज्य िनाम राज्य। इसका अथत यह है कक प्रववािों को हल करने के सलए एक स्थायी तंत्र होगा।  ससलेक्ट कसमटी, 201 5 : कोई सुझाव नहीं।
§ 201 6 के संशोधनों द्वारा ककए गए अन्य पररवततन एकीकृत जीएसटी (आईजीएसटी)
 आईजीएसटी की पररभार्ा में ििलाव (क्लॉज 1 2) : 201 4 के बिल के तहत, जीएसटी पररर्ि एकीकृत
§ माल और सेवा कर के िंटवारे के संिंध में सुझाव िेगी। हालांकक इसमें आईजीएसटी की पररभार्ा नहीं िी गई है। 201 6 के संशोधनों में आईजीएसटी को हटाकर कहा गया है, ‘अंतरराज्यीय व्यापार या वाणणज्य के िौरान आपूततयत ों पर माल और सेवा कर की उगाही  एकीकृत जीएसटी का िंटवारा (क्लॉज 9) : यह जीएसटी के िंटवारे के संिंध में तकनीकी पररवततन है।
§ इसमें स्पष्ट ककया गया है कक आईजीएसटी में राज्य की दहस्सेिारी भारत की संधचत तनधध (कनसॉसल ेटे फं ऑफ इंड या) का एक भाग नहीं मानी जाएगी।
राज्यों के कर हस्तांतरण में सीजीएसटी और आईजीएसटी का समावेश 
 201 4 का बिल (क्लॉज 1 0) : कें द्र द्वारा संग्रदहत और उगाहे गए जीएसटी, आईजीएसटी में राज्यों के
§ दहस्से के अततररक्त, (सीजीएसटी और आईजीएसटी में कें द्र का दहस्सा) को भी कें द्र और राज्यों के िीच िांटा जाएगा।  201 6 के संशोधन : संशोधन कहते हैंकक सीजीएसटी और आईजीएसटी में कें द्र की दहस्सेिारी को कें द्र
§ और राज्यों के िीच िांटा जाएगा। इस तरह 201 6 के संशोधन में 201 4 के बिल के िावधानों को अधधक स्पष्ट रूप से िोहराया गया है। 
§ ससलेक्ट कसमटी, 201 5 : इस पर चचात नहीं की गई थी।

JUDICIAL ACTIVISM IN INDIA

JUDICIAL ACTIVISM IN INDIA
·         Judicial activism means that instead of judicial restraint, the Supreme Court and other lower courts become activists and compel the authority to act and sometimes also direct the government and government policies and also administration.
·         It is a way through which justice is provided to the disadvantaged and aggrieve citizens. Judicial activism refers to the interference of the judiciary in the legislative and executive fields. It mainly occurs due to the non­activity of the other organs of the government. In recent years, as the incumbents of Parliament have become less representative of the will of the people, there has been a growing sense of public frustration with the democratic process. That is why the Supreme Court had to expand its jurisdiction by, at times, issuing novel directions to the executive.
·          Failure on part of the legislative and executive wings of the Government to provide ‘good governance’ makes judicial activism an imperative. Delivering justice to a population of over a billion does not sound like and never will be an easy task. It however becomes increasingly difficult in a country like India. Judicial activism has arisen mainly due to the failure of the executive and legislatures to act.
·         Secondly, it has arisen also due to the fact that there is a doubt that the legislature and executive have failed to deliver the goods.
·         Thirdly, it occurs because the entire system has been plagued by ineffectiveness and inactiveness. The violation of basic human rights has also led to judicial activism.
·         Finally, due to the misuse and abuse of some of the provisions of the Constitution, judicial activism has gained significance.
Some other situations that lead to judicial activism are follows: When the legislature fails to discharge its responsibilities.
·         In case of a hung parliament where the government is very weak and instable.
·          When the governments fail to protect the basic rights of the citizens or provide an honest, efficient and just system of law and administration,
·         When the party in power misuses the courts of law for ulterior motives as was done during the Emergency period, and
·          Finally, the court may on its own try to expand its jurisdiction and confer on themselves more functions and powers.
·         Judicial activism is the practice going beyond the normal law for the jury. There are some very important cases where judicial activism plays an important role like Bhopal gas tragedy and the Jessica Lal Murder case are among the top two.
·          Money and muscle power tried to win over the good. But lately, it was with the help of judicial activism that the case came to at least one decision.
·         The Judiciary cannot take over the functions of the Executive. The Courts themselves must display prudence and moderation and be conscious of the need for comity of instrumentalities as basic to good governance. Judicial activism has to be welcomed and its implications assimilated in letter and spirit. An activist Court is surely far more effective than a legal positivist conservative Court to protect the society against legislative adventurism and executive tyranny. When our chosen representatives have failed to give us a welfare state, Judiciary plays an active role. In judicial activism, the judge places his final decision with his heart and mind, which is emotionally handled.


NATIONAL GREEN TRIBUNAL (NGT)

NATIONAL GREEN TRIBUNAL (NGT)
·         The National Green Tribunal has been established on 18.10.2010 under the National Green Tribunal Act 2010 for effective and expeditious disposal of cases relating to environmental protection and conservation of forests and other natural resources including enforcement of any legal right relating to environment and giving relief and compensation for damages to persons and property and for matters connected therewith or incidental thereto.
·         It is a specialized body equipped with the necessary expertise to handle environmental disputes involving multi-disciplinary issues. The Tribunal shall not be bound by the procedure laid down under the Code of Civil Procedure, 1908, but shall be guided by principles of natural justice.
·         National Green Tribunal is India’s first dedicated environmental court with a wide jurisdiction to deal with not only violations of environmental laws, but also to provide for compensation, relief and restoration of the ecology in accordance with the ‘Polluter Pays’ principle and powers to enforce the ‘precautionary principle’.
·         The Tribunal's dedicated jurisdiction in environmental matters shall provide speedy environmental justice and help reduce the burden of litigation in the higher courts. The Tribunal is mandated to make and endeavour for disposal of applications or appeals finally within 6 months of filing of the same.
Need of NGT Tribunal or the Environmental Court is not a new concept.
·         Different courts in the country have recommended the establishment of Environmental Court to take up the cases related to environmental degradation.
·          In M.C Mehta vs. Union of India case in 1986, Supreme Court observed that environmental cases involve assessment of scientific data.
·          Setting up of environmental courts on regional basis would require professional judge and experts, keeping in view the expertise required for such adjudication. In an another judgement ‘Indian Council for Enviro-Legal Action vs. Union of India, 1996 the Supreme Court observed that Environmental Courts having civil and criminal jurisdiction must be established to deal with the environmental issues in a speedy manner.
·          Supreme Court of India in A.P. Pollution Control Board vs. M.V. Nayudu: 1999 referred to the need for establishing Environmental Courts which would have the benefit of expert advice from environmental scientists/technically qualified persons, as a part of the judicial process, after an elaborate discussion of the views of  jurists of various countries.
·         The 186th Report of Law Commission of India on the Proposal to Constitute Environmental Courts in September 2003, stated, that the "National Environmental Appellate Authority constituted under the National Environmental Appellate Authority Act, 1997, for the limited purpose of providing a forum to review the administrative decisions on Environment Impact Assessment, had very little work.
·         It appears that since the year 2000, no judicial member has been appointed. So far as the National Environmental Tribunal Act 1995, is concerned, the legislation is yet to be notified  after eight years of enactment. Since it was enacted by Parliament, the tribunal under the Act is yet to be constituted.
·          Thus, these two tribunals are non-functional and exist only on paper". In its recommendation, the Commission proposed for setting up of environmental courts with judicial members and technical experts. Key points - 186th report of Law Commission of India .
·         Commission  recommended establishment of ‘Environment Court’ in each State, consisting of Judicial and Scientific experts in the field of environment for dealing with environmental disputes besides having appellate jurisdiction in respect of appeals under the various Pollution Control Laws.
·          The Commission has also recommended repeal of the National Environment Tribunal Act, 1995 and the National Environment Appellate Authority Act, 1997.
·          To achieve the objective of Article 21, 47 and 51A (g) of the Constitution of India by means of fair, fast and satisfactory judicial procedure.
·          ‘Environment Courts’ should be constituted in each state, and also stated that as under Article 253 read with Entry 13 list I of VII that the parliament have exclusive jurisdiction to enact law for the purpose of establishment.
·          Emphasis on Stockholm declaration and the conference at Rio de Janeiro of 1992.
·           No powers of Judicial review as under Article 226, but there can be provision for appeal to the Supreme Court.
·          These Courts must be established to reduce the pressure and burden on the High Courts and Supreme Court. These Courts will be Courts of fact and law, exercising all powers of a civil court in its original jurisdiction.
·         They will also have appellate judicial powers against orders passed by the concerned authorities under the Water (Prevention and Control of Pollution) Act, 1974; Air (Prevention and Control of Pollution) Act, 1981 and The Environment (Protection) Act, 1986 with an enabling provision that the Central Government may notify these Courts as appellate courts under other environment related Acts as well.
·           The environmental court shall consist of a chairperson and at least two other members. Each environmental court shall be at least three scientific or technical experts known as commissioners.
·          The Court shall not be bound to follow Civil Procedure Code and the rules of Evidence under the Indian Evidence Act, 1872.
·         The Court should follow the principles of natural justice, and should apply the principles/doctrine of strict liability (rylands v. fletcher/Bhopal gas tragedy), polluter pays, doctrine of public trust, etc.
·         The LOCUS STANDI before the court shall be as wide as it is before the High court/Supreme court. That means that any member for the cause of many can stand before the court of law.
·         The powers of High Court under Article 226 and Supreme Court under 32 shall not be ousted.
·         Thus, a very specific and realistic approach was drawn in the 186th report of the Law commission of India with respect to the formulation of Environment courts After years of deliberation, the National Green Tribunal Bill was introduced in the Indian Parliament on July 29, 2009.
·          The bill provided for the establishment of a Green Tribunal, which offered effective and fast redressal of cases related to environmental protection and conservation of natural resources and forests. “National Green Tribunal Act was a path breaking legislation which was unique in many ways.
·         It provided a new dimension to environment adjudication by curtailing delays and imparting objectivity.
·         The Tribunal, given its composition and jurisdiction, including wide powers to settle environment dispute and providing relief, compensation including restitution of environment, is envisaged to be a specialized  environmental adjudicatory body having both original as well as appellate jurisdiction,”  National Green Tribunal Benches: The National Green Tribunal started functioning since 4th July, 2011.
·         Initially, the NGT is proposed to be set up at five places of sittings and will follow circuit procedure for making itself more accessible.
·         New Delhi is the Principal Place of Sitting of the Tribunal and Bhopal, Pune, Kolkata and Chennai are the other 4 place of sitting of the Tribunal. Regional benches of NGT are as Follows: 



The appointment of the Chairperson and the Members
♦ The Chairperson, Judicial Members and Expert Members of the Tribunal shall be appointed by the Central Government for a term of 5 years.
 ♦ The Chairperson shall be appointed by the Central Government in consultation with the Chief Justice of India.
 ♦ The Judicial Members and Expert Members of the Tribunal shall be appointed on the recommendations of the Selection Committee, in the manner as prescribed in the Rules, notified by MoEF.
·         Even existing or retired judge of High Court is qualified to be appointed as a Judicial Member.
·          A person is qualified to be an expert member if he has Master of Science with a Doctorate degree or Master of Engineering or Master of Technology and has an experience of fifteen years in the relevant field including five years practical experiences in the field of environment and forests in a reputed National level institutions. Anyone who has administrative experience of fifteen years including experience of five years in dealing with environment matters in the Central Government or a State Government or in National or State level institution is also eligible to be an expert member.
·          Another important provision included in the law is that the chairperson, if find necessary, may invite any person or more person having specialized knowledge and experience in a particular case before the tribunal to assist the same in that case.
·         To avoid conflict of interest, it is included explicitly in the Act that the chairperson, judicial members and expert members of the tribunal shall not hold any other office during their tenure.
JURISDICTION
1. As per Section 14 (1) of the NGT Act, the Tribunal shall have the jurisdiction over all civil cases where a substantial question relating to environment (including enforcement of any legal right relating to environment), is involved and such question arises out of the implementation of the enactments specified in Schedule.


2. The Tribunal shall hear the disputes arising from the questions referred to in sub- section (I) and settle such disputes and pass order thereon.
3. Appellate jurisdiction under section 16 of the Act. As per Section 15 (1) of the Act, the Tribunal may, by an order, provide,-
 (a) relief and compensation to the victims of pollution and other environmental damage arising under the enactments specified in the Schedule 1 (including accident occurring while handling any hazardous substance); 
 (b) for restitution of property damaged; 
 (c) for restitution of the environment for such area or areas, as the Tribunal may think fit.

Principle to follow As per Section 20 of the Act, the Tribunal shall, while passing any order or decision or award, apply the principles of sustainable development, the precautionary principle and the polluter pays principle.
Who can apply or appeal to tribunal?
♦ Any person, who has sustained the injury; or
 ♦ The owner of the property to which the damage has been caused; or
♦ Where death has resulted due to environmental problems, then their legal representative of the deceased,
♦ Any agent, or legal representative authorized by such person or the owner of the property,
♦ Any aggrieved person, organization/institution, representative body,
♦ State government, union government, state pollution boards, environmental authorities, etc. Here it is pertinent to note that, any aggrieved person, organization/institution or representative body clause upholds the concept of locus standi.
♦ The person should apply before the court within the period of 6 months from the date of cause of action rises, i.e. the limitation period. But if the court is satisfied that due to some sufficient cause the applicant was not allowed then the court may allow to file application within 60 days.
 ♦ There has been a provision under section 16 to appeal before the Supreme Court if the person is not satisfied with the judgement of the tribunal within 6 months.
Appellate jurisdiction
♦ Section 16 of the Act grants broad standing for appeals. The section provides opportunity for any “aggrieved person” to “prefer an appeal” to the tribunal from orders, decisions, directives or determinations entered by agencies administering ten different laws or regulations with a period of thirty days from the date on which the order or decision or direction or determination is communicated to him.
♦ In case the Tribunal feels the person was prevented from approaching the court, thirty days period can be extended to sixty days.
Notable Orders
  • The National Green Tribunal recently banned all diesel vehicles over ten years old from plying in Delhi and the National Capital Region and also cracked the whip on rampant construction activity adding dust to the air. The Tribunal has directed Delhi government to ensure vehicles are checked for weight, age and pollution levels at all entry points of Delhi and overloaded and polluting vehicles are prevented from entering the city limits. The NGT also expressed its disquiet on how rampant unchecked construction in Delhi and NCR was adding dust to the air which when combines with particulate matter turns into a lethal mix. It has directed State of Uttar Pradesh and Haryana, Noida and Greater Noida authority, Haryana Urban development Authority and the Delhi government to immediately stop construction activity like on the two-km stretch from NH-24 to Char Murti Chowk which are emanating dust.


  • The National Green Tribunal in 2014 has cancelled the clearance given by the environment minister to Parsa East and Kante-Basan captive coal blocks in Hasdeo Arand forests of Chhattisgarh, overruling the statutory Forest Advisory Committee.
  • In a landmark order passed on April 17 2015, the tribunal issued an interim ban on rat-hole coal mining and transportation of the mineral in the Meghalaya. The order came as a bolt from the blue but it was one of the events, which wobbled Meghalaya to the core.
  • Yamuna conservation zone :The NGT said that the health of Yamuna will be affected by the proposed recreational facilities on the river. The NGT also recommended the Government to declare a 52 km stretch of the Yamuna in Delhi and Uttar Pradesh as a conservation zone
  • The Bhopal bench of the National Green Tribunal in a judgement recently in Original Application No. 16/2013 (CZ) observed ‘mining is required to be taken up only if it is compatible with the objective of  protecting  the  environment’ It has directed constitution of a high level committee so that ‘Necessary  penal  action  shall  be  initiated  against  those  ML (Mining Lease)  holders who  were  found  violating  the  provisions  of  Water  (Prevention  & Control  of  Pollution)  Act,  1974  and  Air  (Prevention  &  Control  of Pollution) Act, 1981  as well as the ML conditions and Forest Act’, and examine  whether  the  mines  require ‘cumulative  Environment  Impact  Assessment  (EIA)  study  and  then only  granting  EC  under  cluster  approach  as  envisaged  in  EIA Notification,  2006’.
  • National Green Tribunal on 25 September 2014 directed MoEF to expeditiously define ‘the eco-sensitive areas in the Western Ghats region and take it to its logical end by issuing final notification’ in the Goa Foundation & others vs Union of India & others.It said, ‘It is for the Ministry to take all the initiatives in relation to defining the eco-sensitive areas in the Western Ghats region and take it to its logical end by issuing final notification. The only pious hope that we express in the order is that the Ministry should act with utmost expeditiousness and ensure that the interests of the States, individuals, and all concerned stakeholders are not jeopardised any longer. The MoEF itself has stated in paragraph-I of its affidavit that directions under section 5 of the Act of 1986 have been issued on 13.11.2013 for providing immediate protection to the Western Ghats to maintain its environmental integrity, which is in force. It will be in the interest of all the stakeholders, including MoEF, that the matters are not further complicated and third party interest are not put into jeopardy that these directions will operate to the entire eco-sensitive area of the Western Ghats and no fresh Environmental Clearance or permissions are issued by the MoEF till it issues the final notification in terms of section-3 of the Act of 1986.
    ‘Thus, it is now exclusively for the MoEF to determine and decide the rival contentions, and the period for which the restrictions as issued by the MoEF in its order dated 13.11.2013 should remain operative. It is the duty expected of the MoEF to maintain the environmental tranquillity and ecology of the areas under consideration, in the condition as they exist today, and not to allow irreversible alteration of the areas in question by granting Environmental Clearance or permitting activities which would have an adverse impact on the eco-sensitive areas.



BAR COUNCIL OF INDIA

BAR COUNCIL OF INDIA
·         The Bar Council of India is a statutory body created by Parliament to regulate and represent the Indian bar.
·         It was established under the Advocates Act 1961 that regulates the legal practice and legal education in India.
·         Its members are elected from amongst the lawyers in India and as such represents the Indian bar.
·         It performs the regulatory function by prescribing standards of professional conduct and etiquette and by exercising disciplinary jurisdiction over the bar.
·         It also sets standards for legal education and grants recognition to Universities whose degree in law will serve as qualification for enrolment as an advocate.
·         In addition, it perform certain representative functions by protecting the rights, privileges and interests of advocates and through the creation of funds for providing financial assistance to organise welfare schemes for them.
·         Bar Council’s regulatory and representative mandate for the legal profession and legal education in India are :
·         To lay down standards of professional conduct and etiquette for advocates.
·         To lay down procedure to be followed by its disciplinary committee and the disciplinary committees of each State Bar Council.
·         To safeguard the rights, privileges and interests of advocates.
·         To promote and support law reform.
·         To deal with and dispose of any matter which may be referred to it by a State Bar Council.
·         To promote legal education and to lay down standards of legal education. This is done in consultation with the Universities in India imparting legal education and the State Bar Councils.
·         To recognise Universities whose degree in law shall be a qualification for enrolment as an advocate. The Bar Council of India visits and inspects Universities, or directs the State Bar Councils to visit and inspect Universities for this purpose.
·         To conduct seminars and talks on legal topics by eminent jurists and publish journals and papers of legal interest.
·         To organise legal aid to the poor.
·         To recognise on a reciprocal basis, the foreign qualifications in law obtained outside India for the purpose of admission as an advocate in India.
·         To manage and invest the funds of the Bar Council.
·         To provide for the election of its members who shall run the Bar Councils.
·         The Bar Council of India consists of members elected from each state bar council, and the Attorney General of India and the Solicitor General of India who are ex officio members. The members from the state bar councils are elected for a period of five years.
·         The council elects its own Chairman and Vice-Chairman for a period of two years from amongst its members. Assisted by the various committees of the Council, the chairman acts as the chief executive and director of the Council.
·         Eligible persons having a recognised law degree are admitted as advocates on the rolls of the state bar Councils. The Advocates Act, 1961 empowers state bar councils to frame their own rules regarding enrolment of advocates.
·         On April 10, 2010, the Bar Council of India resolved to conduct an All India Bar Examination that tests an advocate’s ability to practice law. It is required for an advocate to pass this examination to practice law. The objective of The All India Bar Examination (AIBE) is to examine an advocate's capability to practice the profession of law in India.