tag:blogger.com,1999:blog-10031966787034877282024-03-11T11:46:36.773-07:00swamilookvswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.comBlogger657125tag:blogger.com,1999:blog-1003196678703487728.post-30924203880884048012018-08-28T22:26:00.002-07:002018-08-29T02:16:14.352-07:00spiritual comer <div dir="ltr" style="text-align: left;" trbidi="on">
'mortality '<br />
> <span style="font-family: calibri, sans-serif; font-size: large;"><a href="https://www.youtube.com/watch?v=hHerZf9KNL4" style="font-family: Calibri, sans-serif;">https://www.youtube.com/watch?v=hHerZf9KNL4</a></span><br />
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> <a href="https://www.youtube.com/watch?v=j9OR2S2yJnA" style="font-family: Calibri, sans-serif;"><span style="font-size: large;">https://www.youtube.com/watch?v=j9OR2S2yJnA</span></a><br />
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-78641140616490680512018-08-27T02:53:00.003-07:002018-08-30T21:23:56.348-07:00RERA - Promoter's spl. bank a/c - AUDIT nd CERTIFICATION by...!<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="font-size: large;"><a href="https://www.google.com/search?q=rera+bank+account&sa=X&ved=0ahUKEwiN-dX9-IzdAhXJdisKHQD_BQgQ1QIIhQEoAA&biw=1280&bih=694">https://www.google.com/search?q=rera+bank+account&sa=X&ved=0ahUKEwiN-dX9-IzdAhXJdisKHQD_BQgQ1QIIhQEoAA&biw=1280&bih=694</a></span></span><br />
<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><br /></span>
<span style="font-family: "calibri" , sans-serif; line-height: 115%;">Provisions Of IT Act (Of contextual relevance)</span><br />
<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><br /></span>
<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="background-color: white; font-family: "times new roman" , "times" , serif; font-size: 16.9px;">45. Capital gains 1</span></span><br />
<div class="section" id="45_1" style="background-color: white; font-family: "Times New Roman", Times, serif; margin-left: 10px; padding: 5px; position: relative;">
<a href="https://indiankanoon.org/doc/105364/" style="color: #1100cc; font-size: 16.9px;">(1)</a><sup style="font-size: 16.9px;"> 2</sup><span style="font-size: 16.9px;"> ] </span><b><span style="font-size: large;">Any profits or gains arising from the transfer of a capital asset effected in the previous year</span></b><span style="font-size: 16.9px;"> shall, save as otherwise provided in sections</span><sup style="font-size: 16.9px;"> 3</sup><span style="font-size: 16.9px;"> </span><sup style="font-size: 16.9px;">4</sup><span style="font-size: 16.9px;"> ] 54, 54B,</span><sup style="font-size: 16.9px;"> 5</sup><span style="font-size: 16.9px;"> ]</span><sup style="font-size: 16.9px;"> 6</sup><span style="font-size: 16.9px;"> </span><sup style="font-size: 16.9px;">7</sup><span style="font-size: 16.9px;"> 54D,</span><sup style="font-size: 16.9px;"> 8</sup><span style="font-size: 16.9px;"> 54E, 54F</span><sup style="font-size: 16.9px;"> 9</sup><span style="font-size: 16.9px;"> , 54G and 54H]]]]], be chargeable to income- tax under the head" Capital gains", and shall be deemed to be the income of the previous year in which the transfer took place.</span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><b><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">2.</span></b><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"> Section
45(5A) <o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><b><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">2.1
Section 45 (5A)-</span></b><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"> </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">Notwithstanding anything contained in sub-section (1)</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">, where
the capital gain </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">arises</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"> to an assessee, being an individual or a Hindu undivided
family, </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">from the transfer of a capital asset, being land or building or both,</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"> under
a </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">specified agreement</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">, the capital gains shall be
chargeable to income-tax </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">as income of the previous year in which the certificate of
completion for the whole or part of the project is issued by the competent
authority.</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"> For the purposes of section 48, the </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">stamp
duty value on the date of issue of the said certificate, of his share, being
land or building or both in the project, as increased by the consideration
received in cash, if any, shall be deemed to be the full value of the
consideration received or accruing as a result of the transfer of the capital asset:</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"><o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">Provided
that the provisions of this sub-section shall not apply where the assessee
transfers his share in the project on or before the date of issue of said
certificate of completion. </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">The capital gains shall be deemed to be the
income of the previous year in which such transfer takes place </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">and the
provisions of this Act, other than the provisions of this sub-section, shall
apply for the purpose of determination of full value of consideration received
or accruing as a result of such transfer.<o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><b><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">2.2 </span></b><i><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">Explanation</span></i><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"> :-
For the purposes of this sub-section the expression—<o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">
(<i>i</i>) </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">"competent authority" means the authority empowered to
approve the building plan by or under any law for the time being in force ;</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"><o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"> (<i>ii</i>)
</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">"specified agreement" means a registered agreement in
which a person owning land or building or both, agrees to allow another person
to develop </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">a real estate project on such land or building or both, </span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 18.0pt;">in
consideration of a share, being land or building or both in such project,</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">
whether with or without payment of part of the consideration in cash ;<o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;">(<i>iii</i>)
"stamp duty value" means the value adopted or assessed or assessable
by any authority of Government for the purpose of payment of stamp duty in respect
of an immovable property, being land or building or both.'.<o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: #1e314f; font-family: "arial" , "sans-serif";">Section 50C uses value
adopted by the Stamp Valuation Authority (SVA) for the purpose of levying stamp
duty on registration of properties, as guidance value to determine
undervaluation of land or building if any in the sale agreement. In case sale
consideration received or claimed to be received by seller on sale of <b>land
or building or both</b> is less than value adopted by stamp valuation
authority, such value adopted by SVA would become actual sale consideration
received or accruing to the seller. Therefore, capital gain would be Valuation
as per stamp valuation authority reduced by cost/indexed cost of acquisition.</span><span style="color: #515151; font-family: "arial" , "sans-serif"; font-size: 10.5pt;"><o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: #1e314f; font-family: "arial" , "sans-serif";">However,
budget 2018 has brought about an amendment in section 50C whereby no
adjustments shall be made in a case where the variation between stamp duty
value and the sale consideration is not more than <b>five percent</b> of
the sale consideration. This has been introduced in order to minimize hardship
in case of genuine transactions in the real estate sector.<o:p></o:p></span></span><br />
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<span style="color: #1e314f; font-family: "arial" , "sans-serif";"><br /></span>
<span style="color: #1e314f; font-family: "arial" , "sans-serif";"><span style="color: black; font-family: "arial"; font-size: 12px;">As per the RERA Act, the promoter has to maintain a 'separate account' for every project undertaken wherein 70 percent of the money received from the buyers shall be deposited. Such funds can only be used for the purposes of construction and land cost. Such a fund can be maintained with any scheduled bank. "In RERA, escrow and separate accounts mean one and the same thing", says Nair.</span><br style="background: transparent; color: black; font-family: Arial; font-size: 12px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" /><br style="background: transparent; color: black; font-family: Arial; font-size: 12px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" /><strong style="background: transparent; color: black; font-family: Arial; font-size: 12px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Withdrawals from the separate account</strong><br style="background: transparent; color: black; font-family: Arial; font-size: 12px; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;" /><span style="color: black; font-family: "arial"; font-size: 12px;">The withdrawal from the separate account wil .. </span></span></span><br />
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;">Read more at:</span><br />
<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><a href="https://economictimes.indiatimes.com/articleshow/58242934.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst" style="background: transparent; color: #024d99; margin: 0px; outline: 0px; padding: 0px; text-decoration-line: none; vertical-align: baseline;">//economictimes.indiatimes.com/articleshow/58242934.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst</a></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: black; font-family: "arial" , "sans-serif"; font-size: 9.0pt;"><br />
<b>Not an escrow but a separate account</b><br />
<span style="background: white;">Contrary to what is commonly known and what the
initial real estate bill talked about the 'escrow account', the RERA Act as it
stands today, says, "The account has to be self-maintained and is not an
escrow account requiring the approval of the Authority for withdrawal."</span><br />
<br />
<span style="background: white;">As per the RERA Act, the promoter has to
maintain a 'separate account' for every project undertaken wherein 70 percent
of the money received from the buyers .. </span><br style="mso-special-character: line-break;" />
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><span style="color: black; font-family: "arial" , "sans-serif"; font-size: 9.0pt;">Read more at:<br />
</span><a href="https://economictimes.indiatimes.com/articleshow/58242934.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst"><span style="color: #024d99; font-family: "arial" , "sans-serif"; font-size: 9.0pt; text-decoration: none;">//economictimes.indiatimes.com/articleshow/58242934.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst</span></a><span style="color: black; font-family: "arial" , "sans-serif"; font-size: 9.0pt;"><o:p></o:p></span></span></div>
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<span style="font-family: "calibri" , sans-serif; line-height: 115%;"><b><span style="background: white; color: black; font-family: "arial" , "sans-serif"; font-size: 9.0pt;">Sanction
limits and audit</span></b><span style="color: black; font-family: "arial" , "sans-serif"; font-size: 9.0pt;"><br />
<span style="background: white;">To avoid any misuse of the funds, the promoter
is required to get his accounts audited within six months after the end of
every financial year by a chartered accountant in practice, and shall produce a
statement of accounts duly certified and signed by such chartered accountant
and it shall be verified during the audit that the amounts collected for a
particular project have been utilize .. </span><br style="mso-special-character: line-break;" />
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<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 9.0pt;">Read more at:<br />
</span><span style="color: #024d99; font-family: "arial" , "sans-serif"; font-size: 9.0pt; text-decoration: none;"><a href="https://economictimes.indiatimes.com/articleshow/58242934.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst">//economictimes.indiatimes.com/articleshow/58242934.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst</a></span><span style="color: black; font-family: "arial" , "sans-serif"; font-size: 9.0pt;"><o:p></o:p></span><br />
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<span style="color: #660000; font-size: large;"><i><b>The concepts (terms/ phrases), with mutually distinct connotation, fitting /be appropriate depending on the given context, calling for a sharp FOcUS></b></i></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span><span style="color: #660000; font-size: large;"><b><i>>accruing </i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i>>arising </i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i>>received</i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span><span style="color: #660000; font-size: large;"><b><i>> receivable /deemed to be received</i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span><span style="color: #660000; font-size: large;"><b><i>> transfer (-effected)</i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span>
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<strong style="box-sizing: border-box;"><u style="box-sizing: border-box;">As per section 4(2)(l)(D) of RERA Act;</u></strong></div>
<div style="box-sizing: border-box; font-family: Arial, Helvetica, sans-serif; line-height: 1.6; margin-bottom: 10px; text-align: justify;">
<em style="box-sizing: border-box; color: #475055; font-size: 16px;"> </em><em style="box-sizing: border-box; color: #475055; font-size: 16px;">‘</em><strong style="box-sizing: border-box; color: #475055; font-size: 16px;"><em style="box-sizing: border-box;">seventy per cent</em></strong><em style="box-sizing: border-box;"><span style="color: #475055; font-size: 16px;">. </span><b><span style="color: #990000; font-size: large;">of the amounts realised </span></b><span style="color: #475055;">for the real estate project from the allottees, from time to time, shall be deposited in a separate account to be maintained in a scheduled bank to</span><b><span style="color: #990000; font-size: large;"> cover the </span></b></em><span style="color: #990000; font-size: large;"><strong style="box-sizing: border-box;"><em style="box-sizing: border-box;">cost of construction</em></strong><strong style="box-sizing: border-box;"><em style="box-sizing: border-box;"> and the land cost</em></strong></span><em style="box-sizing: border-box; color: #475055; font-size: 16px;"> and shall be used only for that purpose:</em></div>
<span style="color: #660000; font-size: large;"></span><br />
<div style="box-sizing: border-box; font-family: Arial, Helvetica, sans-serif; line-height: 1.6; margin-bottom: 10px; text-align: justify;">
<em style="box-sizing: border-box;"><span style="color: #475055;">Provided further that the amounts from the separate account shall be withdrawn by the promoter after it is certified by an </span><strong style="box-sizing: border-box; color: #475055; font-size: 16px;">engineer</strong><span style="color: #475055;">, an </span><strong style="box-sizing: border-box; color: #475055; font-size: 16px;">architect</strong><span style="color: #475055;"> and a </span><strong style="box-sizing: border-box; color: #475055; font-size: 16px;">chartered accountant in practice</strong><span style="color: #475055;"> that </span><span style="color: #b45f06; font-size: large;"><b>the withdrawal is in proportion to the percentage of completion of the project</b>’</span></em><em style="box-sizing: border-box; color: #475055; font-size: 16px;"> </em></div>
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span>
<span style="color: #660000; font-size: medium;"><span style="color: #660000; font-size: large; font-style: italic; font-weight: bold;">Portion highlighted - </span><i style="color: #660000;">T</i><span style="color: #990000;">O FOCUS ON THE AREAS FRAUGHT WITH PROBLEMS IN IDENTIFYING AND DETERMINING THE EXACT ...; ESPECIALLY, IF PROMOTER IS ALLOWED TO DEVELOP AND CONSTRUCT UNDER A jda WITH LANDOWNER - SEE BELOW > </span></span><br />
<span style="color: #cc0000; font-size: medium;"><i><br /></i></span>
<span style="color: #660000; font-size: large;"><i><br /></i></span>
<span style="color: #660000; font-size: large;"><b><i>Palkhivala's TEXT Book (EXpert commentary nd CAse LAw) -</i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span>
<span style="color: #660000; font-size: large;"><b><i>Pgs.</i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span>
<span style="color: #660000; font-size: large;"><b><i>RERA - 'Cost of ', 'realised', </i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span><span style="color: #660000; font-size: large;"><b><i>Project , if under a JDA </i></b></span><br />
<span style="color: #660000; font-size: large;"><b><i><br /></i></b></span>
<span style="color: #660000; font-size: large;"><i><b>Landowner, by and large, 'allows' promoter to develop on the land owned , for construction and sale of UNITS in a housing complex BY PROMOTER ; </b></i></span><br />
<span style="color: #660000; font-size: large;"><i><b><br /></b></i></span>
<span style="color: #660000; font-size: large;"><i><b>By whatever name called,- licence, lease (short term or long term) or whatever- consideration in kind- in the form of one or more constructed units, plus cash (Cheque) </b></i></span><br />
<span style="color: #660000; font-size: large;"><i><b><br /></b></i></span><span style="color: #660000; font-size: large;"><i><b>landowner - taxed (CGT) on FMV of the UNIT(s) on the date of transfer +Cash- say X</b></i></span><br />
<br />
<span style="font-size: large;">As a corollary, cost to promoter of the land must be taken as the same i.e. X </span><br />
<span style="font-size: large;"><span style="color: #660000; font-size: medium;"><span style="color: #660000;"><span style="font-weight: bold;"><span style="color: black;"><span style="font-weight: 400;"><br /></span></span></span></span></span></span>
<span style="font-size: large;"><span style="color: #660000; font-size: small;"><span style="color: #20124d;"><b>Premised so, also for deposit in the spl. bank account, it is the same value - X, to be considered </b></span></span></span><br />
<br />
<span style="color: #cc0000;"><span style="font-size: large;"><b>And, for obvious reasons, such a value , it is inconceivable, could be </b></span><b style="font-size: large;">ascertained</b><span style="font-size: large;"><b style="font-size: large;"> /determined at any point of time earlier than the final completion of the project, and the units are ready for 'possession' </b><b style="font-size: large;">and 'final conveyance' to purchasers , so also the landowner .</b></span>
</span><span style="font-size: large;"><b><span style="color: #cc0000;"><span style="font-size: medium;"><span style="color: #660000;"><span style="color: black;"> </span></span></span>
</span></b><span style="color: #660000; font-size: medium;"><b><i><br /></i></b></span>
<span style="color: #660000; font-size: medium;"><b><i><br /></i></b></span><span style="color: #660000; font-size: medium;"><b><i>See posted comments @</i></b></span></span><span style="font-family: "calibri" , sans-serif; font-size: large;"><a href="https://taxguru.in/corporate-law/difficulty-issue-ca-certificate-rera.html" style="font-family: Calibri, sans-serif;">https://taxguru.in/corporate-law/difficulty-issue-ca-certificate-rera.html</a></span><br />
<br />
<span style="color: #20124d; font-size: large;">ALSO Cross Refer (of EQual RElevance) Posts on,- GST On Realty 'under constrution housing complex' ("Deemed Construction Contract")- Why the Machinery for Levy is absent (or malignant)- </span><br />
<span style="color: #20124d; font-size: large;">Say (Gist) - </span><a href="https://vswaminathan-swamilook.blogspot.com/2018/01/swamilook-blogs-on-gst-et-al.html" style="font-family: Calibri, sans-serif;"><span style="font-size: large;">https://vswaminathan-swamilook.blogspot.com/2018/01/swamilook-blogs-on-gst-et-al.html</span></a></div>
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com1tag:blogger.com,1999:blog-1003196678703487728.post-66024790606199677552018-08-26T04:47:00.001-07:002018-08-26T04:50:44.971-07:00INsurance OF HOUSING COMPLEX - A complex dilemma ?!<div dir="ltr" style="text-align: left;" trbidi="on">
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 1 May 2015 - 8:40am.</div>
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Is your (or your or...) apartment building secured by Property Insurance Cover ?<br />
Not to Bother ! But , anyway, Read , for whatever its worth :<br />
<a class="ext" href="http://www.moneylife.in/article/is-your-property-insured-for-a-nepal-like-earthquake/41536.html#.VUGqfIHmAtc.facebook" style="color: #006891; text-decoration-line: none;" target="_blank">Is your property insured for a Nepal-like earthquake?</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span><br />
Comment (reproduced):<br />
If diligently scouted around, any place/location across the country, with special focus on multi-storeyed buildings, - ongoing in the name of vertical expansion, considered by and large , rightly or wrongly as inevitable,- one is sure to find that, it is rather an exception than a rule, that most such properties stand insured or fully insured.<br />
Going by information personally elicited from a leading insurance company official, the wisdom of why insurance cover -for properties, despite being called 'immovable' properties, either during construction, or later after its completion,- is most essential / imperative, no less than individual's 'life cover', has remained unrealized /to percolate through.<br />
In many states, e.g.in Karnataka, in the special enactment governing apartments, there is a clear provision for having such insurance cover. And under the scheme of the law, the elected or selected people (call it managing committee or any other), who are acting in a representative capacity for and on behalf of the apartment owners, are entrusted with the duty and responsibility to, as part of the overall 'maintenance', to have and keep alive an adequate insurance cover.<br />
Further, having regard to the otherwise far reaching consequences, it is the duty of the appointed 'auditor' to make a proper inquiry, and have this aspect,- of course being one among the several others,- specially covered in his annual report to the body of the apartments owners (residential or commercial)in a building complex.<br />
It is, however, anybody's guess as to how many of the mushrooming apartments’ buildings / or anyone or more of the owners are even aware or conscious of, the foregoing aspects, so as to be fully or even adequately taken care.<br />
For that matter, so far as is known, even the lending institutions, not barring leading banks,- providing finance to the builders and the buyers, hence having vested interest / stakes,- do not seem to have ever seriously thought of, so as to safeguard and keep protected their own interests.<br />
In short, by and large, the reality of life is rested on the ingrained human /commonly ruling belief, - ignorance is bliss.<br />
KEY NOTE: If remember right, as personally opined on previous occasions (see old Posts), most hassles and hurdles commonly faced in apartment complexes in Bengaluru could possibly have been avoided/obviated, or a tleast been consderably mitigated, had every other concerned, such as the advising professiinals (including the CAs auditing the accounts of the builders, and after take over, of the 'society' (RWAs) or apartment owners' association) acted dutifully and diligently in discharging their official functions.<br />
Though at the cost /pains of repetition, in the context herein, attention needs to be drawn to the viewpoints repeatedly shared on the potential significance and vital importance of the several mandatory formalities requiring compliance .As repeatedly urged, in cases commonly come across, in which the promoter /seller of apartments has left unfulfilled- even in those instances in which the purchasers are, in compelling circumstances, left with no other option, coerced / obligated to resort to what is known as 'financial take-over' - it is one such requirement, being the ultimate formability of 'FINAL CONVEYANCE’ remaining unfulfilled, that should be of immense advantage and hoped to bring succour to the aggrieved purchasers. For knowing more, refer the previous posts on this specific topic of most concern; so also the related (personal) Google blogs @'swamilook'.<br />
For Ready Reference ><br />
<strong><a class="ext" href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2012/02/final-conveyance-of-apartment-building.html" style="color: #006891; text-decoration-line: none;" target="_blank">Final Conveyance of Property in Apartment Building > When ...</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></strong><br />
<strong>·</strong><strong> <a class="ext" href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2012/05/ffinal-conveyance-of-property-in.html" style="color: #006891; text-decoration-line: none;" target="_blank">FINAL CONVEYANCE OF PROPERTY IN A BUIDLING OF ...</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></strong><br />
<strong>·</strong><strong> <a class="ext" href="http://vswaminathan-swamilook.blogspot.com/2013/02/deemed-conveyance.html" style="color: #006891; text-decoration-line: none;" target="_blank">swamilook: "Deemed Conveyance"</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></strong><br />
<strong>·</strong><strong> <a class="ext" href="http://vswaminathan-swamilook.blogspot.com/2014/06/modern-day-concepts.html" style="color: #006891; text-decoration-line: none;" target="_blank">swamilook: MOdern DAy Concepts</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></strong><br />
<strong>·</strong><strong> <a class="ext" href="http://www.lawyersclubindia.com/articles/Understanding-Deemed-Conveyance-5169.asp" style="color: #006891; text-decoration-line: none;" target="_blank">Understanding - Deemed Conveyance - Lawyersclubindia</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></strong><br />
Tail Note :<br />
Open to Edit; and invite the concerned rest partaking in the discussion, to frankly share own experience and view points, so as to try and serve the intended purpose / avowed objective of own and the common good as well.<br />
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 2 May 2015 - 8:54pm.</div>
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<h3 style="font-size: 15.6px;">
On the aspect of CAs’ crucial role in relation to audit of ‘housing societies’ :</h3>
<h3 style="font-size: 15.6px;">
Ref. [PDF]<a class="ext" href="http://www.icaiknowledgegateway.org/littledms/folder1/chapter-13-audit-of-co-operative-societies.pdf" style="color: #006891; text-decoration-line: none;" target="_blank">Audit of Co-Operative Societies - ICAI Knowledge Gateway</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></h3>
Going by common experience, and as often criticised, by and large, just an any other field of professional-, besides business-, activity, there has always been a cavernous gap between theory (rules book) and actual practice, One such field pertains to audit of housing societies e.g. in Maharashtra CHS , in Karnataka AOA.<br />
The ICAI as the apex supervisory body , having control over its members acting as appointed external auditors of such HSs, do seem to have comprehensive and valuable guidance material to such CAs. What calls for a special noting is the special course meant to give a useful training to them, with a view to equip them suitably and adequately so as to enable them to duly discharge their audit functions and responsibilities, diligently and in the matter as desired and ideally expected of them; more so, from the view point of investors/owners of ‘units’, being stake holders, in a residential building (s) complex. On that premise , one personally feels that the referred practical course/certification, in order to serve the intended objective, may have to be made, if not already so done, compulsory and necessary qualification / precondition for CAs to be appointed as auditors of HSs.<br />
Over to, besides others concerned, the ICAI for due consideration of the suggestion herein above; and if agreed, acceptance and implementation at the earliest, – sooner than later.<br />
NOTE: A copy of this link is being forwarded as a feedback, in view of the usefulness, directly, also to the ICAI, HO .<br />
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For an Update on STP, the ongoing struggle of old apt. complexes with BWSSB, refer the recent Post <a class="ext" href="http://bangalore.citizenmatters.in/articles/4202-the-apartment-law-you-must-know?utm_source=copy" style="color: #006891; text-decoration-line: none;" target="_blank">http://bangalore.citizenmatters.in/articles/42</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></div>
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<a class="active" href="http://praja.in/en/blog/murali772/2009/07/30/should-multi-storied-apartment-complex-association-register-itself-under-s#comment-37106" style="color: #006891; text-decoration-line: none;">Updates ></a></h3>
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 3 May 2015 - 12:52pm.</div>
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<em>The 'Certificate Course' conducted by ICAI is availabe for viewing HERE -</em></h3>
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<span class="yiv5559055803" id="yiv5559055803yui_3_16_0_1_1430531588711_3230">[PDF]</span><a class="yiv5559055803 ext" href="http://cconpo.icai.org/wp-content/uploads/2012/06/Prospectus-for-Certificate-Course-1.pdf" id="yiv5559055803yui_3_16_0_1_1430531150636_2869" rel="nofollow" style="color: #006891; text-decoration-line: none;" target="_blank">Certificate Course on Co operatives - Committee for Co ...</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></h3>
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<em>And the Blog contents may serve the purpose of keeping a tag /broad check and control by the CHS / Owners' Association / its Members, besides any other concerned alike, of the quality , in general, of the performance of CA auditing the accounts of the housing society.</em></h3>
<div class="yiv5559055803" id="yiv5559055803yui_3_16_0_1_1430531588711_3826">
Updates since posted @<a class="ext" href="http://www.moneylife.in/article/is-your-property-insured-for-a-nepal-like-earthquake/41536.html#.VUGqfIHmAtc.facebook" style="color: #006891; text-decoration-line: none;" target="_blank">Is your property insured for a Nepal-like earthquake?</a> may be usefully kept a track.</div>
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For an Update on STP, the ongoing struggle of old apt. complexes with BWSSB, refer the recent Post <a class="ext" href="http://bangalore.citizenmatters.in/articles/4202-the-apartment-law-you-must-know?utm_source=copy" style="color: #006891; text-decoration-line: none;" target="_blank">http://bangalore.citizenmatters.in/articles/42</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></div>
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 5 May 2015 - 3:48pm.</div>
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Afternoon Musings:<br />
<a class="ext" href="http://economictimes.indiatimes.com/wealth/savings-centre/analysis/how-to-protect-your-assets-from-natural-disasters/articleshow/47129286.cms?fb_ref=Default" style="color: #006891; text-decoration-line: none;" target="_blank">How to protect your assets from natural disasters - The Economic Times</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span><br />
You can’t stop natural calamities but you can minimise their impact on your finances by taking adequate...<br />
Here is an informative write-up, for use if mind to !<br />
Reaction (Facebook-ed) :<br />
“You can’t stop natural calamities but you can minimise their impact on your finances by taking adequate insurance cover. Find out the best ways to protect your home and valuables.”<br />
Is it not easier done than said? Of course, if listen to common sense, the nature given most valuable of all gifts, sane answer can only be , - YES !<br />
To dilate a bit, with remorse:<br />
In the aftermath of recent Nepal earthquake of devastating intensity, spelling disaster to lives and properties of a significant magnitude, the whole town, rather the country, is talking (though not walking the talk) about the need for ‘home insurance’, including high-rise buildings. The tragedy /sad commentary is, the high-rise buildings who should be the most concerned of all, in any city or elsewhere, are the least perturbed and worried; reason is basically sheer callousness, ignorance and imbecility of the highest level.<br />
The special law almost every state has in force mandates the obligation to have blanket insurance for a building complex. And the duty and responsibility, as a package of ‘maintenance’, is entrusted to the managing or governing body to stick to and abide by the mandate, no sooner the property gets conveyed to and becomes the property of the joint owners of the complex. Until that point in time, it is the promoter/seller who owes it, as a legally enforceable responsibility, to his/its customers, and keep protected fully under an insurance cover. The said responsibility, thanks to the low aroused in majority, has been, and continues to be, allowed to remain simply on paper for ages. Reasons behind are illusions /misconceptions of sorts. For intimately knowing at least some, if care and will to enlighten self, use the all powerful mouse on your table top, to Google search the plethora of material on the very same and related topics, by click, using a couple of fingers. <br />
<h2 style="color: #444444; font-size: 16.8px;">
Tail piece:</h2>
<h2 style="color: #444444; font-size: 16.8px;">
<a href="http://praja.in/en/blog/murali772/2009/07/30/%20Israel%20advises%20nationals%20to%20leave%20Nepal%E2%80%9D" style="color: #006891; text-decoration-line: none;">“Earthquake: Israel advises nationals to leave Nepal”</a></h2>
» Read more<br />
Poor Mrs Grundy, a native for decades, however, is simply aghast, more worried than annoyed; for, knows not, whereto?<br />
<br />
<br />
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For an Update on STP, the ongoing struggle of old apt. complexes with BWSSB, refer the recent Post <a class="ext" href="http://bangalore.citizenmatters.in/articles/4202-the-apartment-law-you-must-know?utm_source=copy" style="color: #006891; text-decoration-line: none;" target="_blank">http://bangalore.citizenmatters.in/articles/42</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></div>
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 6 May 2015 - 8:18am.</div>
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Stuck/stay-put @cross roads - Reason is,- the mutually confusing ‘sign boards’; no clue as ever, which one to take to, for intended (?!) destination!<br />
<ul style="margin-left: 0px; padding-left: 2em;">
<li style="margin: 0px; padding: 0px;"><a class="ext" href="http://feedproxy.google.com/~r/IndianCorporateLaw/~3/HH0nf6Ai78c/the-black-money-bill-piecemeal-and.html?utm_source=feedburner&utm_medium=email" style="color: #006891; text-decoration-line: none;" target="_blank">The Black Money Bill: Piecemeal and Superfluous</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></li>
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<li style="margin: 0px; padding: 0px;"> <a class="ext" href="http://www.moneylife.in/article/dr-subramanian-swamy-on-black-money-hawala-rafale-taxes-and-politics/41438.html#.VUlgNfhMcls.facebook" style="color: #006891; text-decoration-line: none;" target="_blank">Dr Subramanian Swamy on black money, hawala, Rafale, taxes and politics</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></li>
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Dr Swamy replied to a volley of questions on a wide range of issues like* black money, hawala, taxation,...<br />
*none mutually un -related (-connected)<br />
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For an Update on STP, the ongoing struggle of old apt. complexes with BWSSB, refer the recent Post <a class="ext" href="http://bangalore.citizenmatters.in/articles/4202-the-apartment-law-you-must-know?utm_source=copy" style="color: #006891; text-decoration-line: none;" target="_blank">http://bangalore.citizenmatters.in/articles/42</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></div>
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<a class="active" href="http://praja.in/en/blog/murali772/2009/07/30/should-multi-storied-apartment-complex-association-register-itself-under-s#comment-37148" style="color: #006891; text-decoration-line: none;">"Class Action" - contd.</a></h3>
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 22 May 2015 - 7:50am.</div>
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For in-house Activists/Participants<br />
To draw Spl. Attention TO><br />
<a class="ext" href="http://timesofindia.indiatimes.com/india/India-to-get-own-version-of-class-action-lawsuits/articleshow/47364396.cms" style="color: #006891; text-decoration-line: none;" target="_blank">India to get own version of class action lawsuits</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span><br />
<a class="ext" href="http://www.thehindubusinessline.com/news/politics/amendments-to-bis-act-to-be-tabled-during-next-session/article7232083.ece" style="color: #006891; text-decoration-line: none;" target="_blank">Amendments to BIS Act to be tabled during next session</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span><br />
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For an Update on STP, the ongoing struggle of old apt. complexes with BWSSB, refer the recent Post <a class="ext" href="http://bangalore.citizenmatters.in/articles/4202-the-apartment-law-you-must-know?utm_source=copy" style="color: #006891; text-decoration-line: none;" target="_blank">http://bangalore.citizenmatters.in/articles/42</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></div>
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 22 May 2015 - 3:23pm.</div>
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One more HERE<br />
<a class="ext" href="http://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0CB0QqQIwAA&url=http%3A%2F%2Fblogs.timesofindia.indiatimes.com%2Ftoi-editorials%2Fprotect-consumers-class-action-law-suits-will-step-up-efficiency-of-courts-and-reduce-litigation-costs%2F&ei=ye9eVce9IYKfugSZu4Jw&usg=AFQjCNF-wIQvCUX6h1EfcAAwBz7Lrfw4Wg&sig2=9xhp-CLeBWdm8TveWRPNfg&bvm=bv.93990622,d.c2E" style="color: #006891; text-decoration-line: none;" target="_blank">Protect consumers: Class action law suits will step up efficiency of courts and reduce litigation costs - TOI Blogs</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span><br />
Again, no attempt made at throwing light to supply any clarity ; but only renders the already commonly prevailing confusion(s), worse confounded. Worthwhile to have a look at the original 'text' of the subject enactment (amendments) itself, in order to get to know on a first hand basis, should the provisions as drafted / structured selves suffer from deficiencies / lacunae !<br />
Mentiions repetitively , - 'law suits' - does that refer to regular proceedings before the Authority to be set up, just as /parallel to civil courts; and not before or coresponding to the extant consumer courts as imagined !<br />
Is the lawyers' circle, by chance, better informed / equipped, to clarify ?<br />
<br />
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For an Update on STP, the ongoing struggle of old apt. complexes with BWSSB, refer the recent Post <a class="ext" href="http://bangalore.citizenmatters.in/articles/4202-the-apartment-law-you-must-know?utm_source=copy" style="color: #006891; text-decoration-line: none;" target="_blank">http://bangalore.citizenmatters.in/articles/42</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></div>
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Submitted by <a href="http://praja.in/en/user/vswami" style="color: #006891; text-decoration-line: none;" title="View user profile.">vswami</a> on 12 June 2015 - 10:20am.</div>
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An Update</div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">This is follow-on of the previous posts on the subject matter.</span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">Information since gathered from a so-believed reliable source is to the effect that Insurance company (ies) , when approached, refuse to provide insurance cover and issue a policy for an apartment complex . The reason said to be given is that unless and until the promoter/seller has affected the mandated “Formal Conveyance” as per the KAOA (the special State law )- (what that really means and are its legal implications, refer the requirement as set out in detail in previous posts) the buyers, as a collective body of association of persons, do not have an “insurable value”. .</span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">Going by one’s limited knowledge , and understanding, of the scope/amplitude of the concept of “insurable interest” , however, and as personally viewed, such an excuse is prima facie misconceived and logically faulty; has no leg to stand on.</span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">The field reality is , invariably, rather mostly, promoter/seller never cares , though lawfully obliged, to take and maintain insurance cover for the property , in the interim; that is, after the apartments have been sold; but the ‘final conveyance’, through handing over of the title and other related property documents, to the Association, for no fault of it, is pending /deliberately delayed.</span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">What needs to be noted is that, should the mentioned excuse be taken to be valid, wrongly so, but were ignorantly conceded/ yielded to, then most of the apartment complexes, including the RWAs, in Karnataka would be left with no insurance protection; thereby remain exposed to great peril.</span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">The intention in sharing above is with a view to eliciting information on what has been the common experience of the apartments’ complexes all around.</span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">KEY NOTE:</span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">On the concept of, - INsurable Interest in relation to a 'proerety' , if scouted around, one can readily find a host of material of positive guidance. HERE is one: <a class="ext" href="http://legal-dictionary.thefreedictionary.com/insurable+interest" target="_blank">http://legal-dictionary.thefreedictionary.com/insurable+interest</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></span></div>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">This is seen to amply support the viewpoint shared and stressed herein above; if so, a denial by insurer to underwrite the co-purchasers' - ASsociations' 'risk' in an apartment complex is, to say the least, highly offensive, irregular and illegal.</span></div>
<h3 style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">
NOTE:</span></h3>
<h3 style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">
As anyone is expected to be aware (refer posts before), largely prevailing absence of or inadequacy of property insurance cover has provoked the most concern; and been openly given went . Further that, the IRDAI, as the empowered Regulatory authority has lately proposed certain measures to bring about the long desired but outstanding discipline in the insurance sector – See HERE : <a class="ext" href="http://www.thehindubusinessline.com/industry-and-economy/banking/insurers-must-correct-pricing-anomalies-irdai/article7302505.ece?ref=sliderNews" target="_blank">Insurers must correct pricing anomalies: IRDAI</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></span></h3>
<div style="text-align: justify;">
<span style="color: #7f6000; font-size: large;">(Left open/ Invited to EDIT/share)</span></div>
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<span style="color: #7f6000; font-size: large;">For an Update on STP, the ongoing struggle of old apt. complexes with BWSSB, refer the recent Post <a class="ext" href="http://bangalore.citizenmatters.in/articles/4202-the-apartment-law-you-must-know?utm_source=copy" target="_blank">http://bangalore.citizenmatters.in/articles/42</a><span class="ext" style="background: url("/sites/all/modules/extlink/extlink.png") right center no-repeat; padding-right: 12px;"></span></span></div>
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<a href="https://www.blogger.com/null" id="comment-37104" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><a href="https://www.blogger.com/null" id="comment-37106" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><a href="https://www.blogger.com/null" id="comment-37111" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><a href="https://www.blogger.com/null" id="comment-37113" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><a href="https://www.blogger.com/null" id="comment-37148" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><a href="https://www.blogger.com/null" id="comment-37150" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><a href="https://www.blogger.com/null" id="comment-37178" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><a href="https://www.blogger.com/null" id="comment-37180" style="background-color: white; color: #006891; font-family: Times, "Times New Roman", Georgia, "Bitstream Vera Serif", serif; font-size: 12px;"></a><span style="background-color: white; color: #323232; font-family: "times" , "times new roman" , "georgia" , "bitstream vera serif" , serif; font-size: 12px;"></span><br />
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com6tag:blogger.com,1999:blog-1003196678703487728.post-66918997077921976712018-08-26T03:03:00.005-07:002018-08-27T01:00:58.013-07:00FEED -input To Housing Ministry On REal EState BILL 2012 >><div dir="ltr" style="text-align: left;" trbidi="on">
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Looking WAY BACK < 2012 !</div>
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B/F</div>
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@praja.in ></div>
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<span style="background: #fb5e53; color: #666666; font-family: "garamond" , "serif"; font-size: 18.0pt;"><a href="http://praja.in/en/projects/2011/08/04/anomalies-stamp-duty-valuation-pertaining-property-registration">http://praja.in/en/projects/2011/08/04/anomalies-stamp-duty-valuation-pertaining-property-registration<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><o:p></o:p></span></a></span></div>
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<span class="MsoHyperlink"><span style="background: #fb5e53; font-family: "garamond" , "serif"; font-size: 18.0pt; line-height: 115%;"><a href="http://praja.in/en/projects/2011/08/04/anomalies-stamp-duty-valuation-pertaining-property-registration">http://praja.in/en/projects/2011/08/04/lacunae-karnataka-apartment-ownership-act-72<span style="font-family: "arial" , "sans-serif"; font-size: 10.0pt; line-height: 115%;"><br />
</span><br />
http://praja.in/en/p</a></span></span><a href="http://praja.in/en/projects/2011/08/04/anomalies-stamp-duty-valuation-pertaining-property-registration" style="font-family: garamond, serif; font-size: 18pt;">rojects/4448/announcement/real-estate-regulator</a></div>
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;"><span style="font-family: "arial" , "sans-serif"; font-size: 10pt; line-height: 15.3333px;"><i style="color: #990000; font-family: garamond, "new york", times, serif; font-size: xx-large;"><b><a href="http://praja.in/en/projects/2011/08/04/anomalies-stamp-duty-valuation-pertaining-property-registration" style="font-family: garamond, serif;">Doc. A</a></b></i></span></span></div>
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;"><span style="font-family: "arial" , "sans-serif"; font-size: 10pt; line-height: 15.3333px;"><i style="color: #990000; font-family: garamond, "new york", times, serif; font-size: xx-large;"><br /></i></span></span></div>
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">This is sent as an Attachment to THE
FEEDBACK MAIL TO responseonrealestatebill@yahoo.in><o:p></o:p></span></div>
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">I. 1. The more times one care to
read, own initial conviction gets increasingly strong and fortified;
in that, despite the attempt made/impression given to the contrary by the media
through articles, etc. on the subject, the Bill (of 2011) does not seem to
provide clearly and adequately, even if not with a wholesome set of teeth, at
least sufficient teeth to make the regulatory authority (RA) really work
effectively and forcefully; so as to fulfil the very basic objectives of
creation of such an authority. Such objectives, as set out in the preamble and
noteworthy among them are, - (a) ‘to ensure sale of ...in an </span><span lang="EN-IN" style="color: red; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">efficient
and transparent</span><span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;"> manner’, and (b)’to </span><span lang="EN-IN" style="color: red; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">protect
the interest of consumers</span><span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;"> in..’. For an appreciation /justification of such
a view/reaction, what one needs to do is to mindfully go through,- first
chapter by chapter, then section by section, and then, word by word used. <o:p></o:p></span></div>
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">2. Among others, jutting out are
these: <o:p></o:p></span></div>
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">Sections 63 and 64> These confer
on the 'appropriate government' (i.e. state government) very wide and sweeping
powers. They have the inherent potentials for the state government to, at its
will, dictated by its own philosophy and approach, supersede the RA, thereby tending
to downright override / veto the exercise (by the RA) of its powers
independently, impartially and without bias.<o:p></o:p></span></div>
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18pt;"></span><br />
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<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18pt;"><span style="font-size: 18pt;">Chapter VI> does not bear out any
effective, or in any case, enough safeguards, for rendering the institution of the
RA strong enough to successfully implementing and accomplishing the laudable
purpose(s) of the proposed legislation; seemingly opposed to/belying what is
being tom-tom med with a big noise in certain quarters.</span></span></div>
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<o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "helvetica" , sans-serif; font-size: 18pt;">Sections 70 to 73> what should be
of concern is the discouraging purport and import of these sections. In one's
sincere perception, they do not seem to provide any useful help to achieve the
goal of the RA successfully working towards accomplishing the objectives of the
legislation on the anvil.</span></div>
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<span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif";"><span style="font-size: 10.6667px;"><br /></span></span></div>
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<span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif";"><br /></span></div>
<span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif";">
</span><span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18pt;"><div style="text-align: justify;">
<span style="font-size: 18pt;">For driving home what is sought to be
conveyed, one is obliged to recall the bizarre story, given
wide publicity in the media, of the open battle of wits (no wits !)
that came to be fought, not long ago, between the two most powerful of all
extant regulatory authorities namely, SEBI and IRDA. The point to be
specially made a note of is that, - those are the two authorities established
by law and commonly acknowledged as profoundly 'central' authorities,-not a
'state authority' like the one intended for realty sector,- with its
jurisdictional powers extending to the country as a whole. For an insight
into that story (rather the inside-story), though now may have been forgotten,
one may read > </span></div>
</span><span lang="EN-IN" style="color: #333333;"><div style="text-align: justify;">
<span style="font-family: "garamond" , "new york" , "times" , serif; font-size: 10.6667px;"><br /></span></div>
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<!--[endif]--></span><span lang="EN-IN" style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span lang="EN-IN"><a href="http://www.taxguru.in/sebi/sebi-v-irda-%E2%80%93-unfolding-turf-war.html" target="_blank"><span style="color: #009eb8; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">http://www.taxguru.in/sebi/sebi-v-irda-%E2%80%93-unfolding-turf-war.html</span></a></span><span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;"><o:p></o:p></span></div>
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<span lang="EN-IN" style="color: #333333;"></span><br />
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<span lang="EN-IN" style="color: #333333;"><span style="font-family: "garamond" , "new york" , "times" , serif; font-size: 10.6667px;"><br /></span></span></div>
<span lang="EN-IN" style="color: #333333;">
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<span style="background-color: white; color: #741b47; font-family: "helvetica" , sans-serif; font-size: 18pt;">In a nut shell> The point requiring to be
stressed is this: Keeping the above referred episode in mind, every conceivable
precaution should be taken, by having in-built safe guards in the enactment
itself, so as to ward off any similar, not otherwise unlikely, confrontation, -
that is between the RA and the appropriate government (of the state(s)).</span></div>
<span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif";"></span><br />
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif";"><span style="font-size: 10.6667px;"><br /></span></span></div>
<span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif";">
</span><span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18pt;"></span>
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18pt;"><span lang="EN-IN" style="color: #741b47; font-size: 18pt;">The most disturbing of all concerns
is that, the Bill, on which comments have been invited, is quite incomplete. With
almost every one of the host of 'Rules' and 'Regulations' spoken of in the Bill
(ref. Section 2 (zf), (zg)) - </span><i><span lang="EN-IN" style="color: #e06666; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;">WITHOUT WHICH THE LEGISLATION REMAINS INCOMPLETE, HENCE CAN ONLY
BE REGARDED AS STILLBORN</span></i><i><span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;"> </span></i><span lang="EN-IN" style="color: #741b47; font-size: 18pt;">- to one's knowledge yet remaining to be framed and / or made known,
what is in store is anybody's guess; a wild one at that. For, as truly
said, - devil is </span><i><span lang="EN-IN" style="background: white; color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;">(OFTEN LURKS)</span></i><span lang="EN-IN" style="color: #741b47; font-size: 18pt;"> in details.</span></span></div>
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</span><span lang="EN-IN" style="font-family: "times new roman" , "serif"; font-size: 12pt;"><div style="text-align: justify;">
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<o:p></o:p></span></div>
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<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;">Other
comments:<o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">II. IT IS SADLY OBSERVED, DRAFTING HAS BEEN DONE IN
A GLARINGLY LIGHT-HEARTED AND CAVALIER MANNER.</span><span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;"><o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">IN SO FAR AS IT DEALS WITH 'UNITS' OF BUILDING(S),
TO WHICH THE LEGAL CONCEPT OF 'CO-OWNERSHIP' ESSENTIALLY APPLIES, THE MOST
CRUCIAL ASPECTS NOT COVERED OR EVEN BORNE IN MIND ARE THE FOLLOWING:</span><span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;"><o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">1. ALMOST EVERY ONE OF THE 'STATES' HAS ITS OWN
ENACTMENTS, RULES, AND REGULATIONS, ALREADY IN PLACE, ON ITS INDEPENDENT
STATUTE BOOK.</span><span lang="EN-IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">EVEN THE VERY SCHEME OF THINGS RESPECTIVELY
UNDERLYING THEM, ARE NOT UNFORM BUT VARY; IN SOME RESPECTS, ALSO WIDELY.</span><span lang="EN-IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">2. SO FAR AS ONE KNOWS, IN SOME OF THE STATES (E.G.
MAHARASHTRA AND KARNATAKA)THE 'UNITS' OF BUILDINGS THUS FAR GIVEN DUE LEGAL
RECOGNITION / SANCTION, AND COVERED BY THE REFERRED SPECIAL ENACTMENTS, ARE OF
TWO (only two) DISTINCT TYPES - FLATS and APARTMENTS.</span><span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;"><o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">3. ALL THE APPLICABLE PROCEDURAL REQUIREMENTS IN
REGARD TO THE SAID TWO TYPES OF UNITS ARE MUTUALLY DIFFERENT AND MATERIALLY AT
VARIANCE.</span><span lang="EN-IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">IN THE BILL, THE FOREGOING ARE NOT FOUND TO HAVE
BEEN PROPERLY FOCUSED ON OR ACCORDED ANY SPECIAL ATTENTION AS ONE WOULD HAVE
EXPECTED; MUCH LESS SUITABLY TAKEN CARE OF/COVERED, SO AS TO MAKE THE REGULATORY
REGIME TRULY EFFECTIVE AND EVENTUALLY SUCCESSFUL.FOR, AFTER ALL,THE REGULATORY
AUTHORITY IN ANY STATE, IF AND AFTER IT HAS BEEN INSTALLED, COULD, FOR OBVIOUS
REASONS,CARRY OUT ITS FUNCTIONS ONLY WITHIN THE FRAMEWORK OF THE SPECIAL
ENACTMENT, RULES, REGUATIONS.ETC., ALREADY IN FORCE IN THAT PARTICULAR STATE,
NOT OUTSIDE OF THEM.<o:p></o:p></span></div>
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<span style="color: #741b47; font-family: "courier new"; font-size: 12.0pt;">NOTE: These comments, in a manner of speaking, are
no different but more or less go to reiterate some of those points of view
conveyed to the Ministry wrt the earlier draft bill (for reference, see the
Appendix hereto at the bottom.)</span><span lang="EN-IN" style="color: #333333; font-family: "helvetica" , "sans-serif"; font-size: 8.0pt;"><o:p></o:p></span></div>
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<span lang="EN-IN" style="color: red; font-family: "courier new"; font-size: 12.0pt;">4.
CERTAIN OTHER ASPECTS, EVEN THOUGH OF AN ELEMENTARY NATURE, ARE SEEN TO HAVE
BEEN SIMPLY GLOSSED OVER, UNWITTINGLY OR OTHERWISE. <o:p></o:p></span></div>
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<span lang="EN-IN" style="color: #333333; font-family: "courier new"; font-size: 12.0pt;"> </span><span lang="EN-IN" style="color: red; font-family: "courier new"; font-size: 12.0pt;">SELECTIVELY, THE FOLLOWING REQUIRE
MENTION:<o:p></o:p></span></div>
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<span lang="EN-IN" style="color: red; font-family: "courier new"; font-size: 12.0pt;">i)IN
SECTION 2, (m), (n) and (o), the terms “development”, “development charges” and
“development works” have been specially defined (see also,(r),(s)). The purpose
is not known; for, nowhere else in the Bill, the said terms are seen to find any
mention. May be, what has been lost sight of is the fact that, while in the
earlier draft there were provisions for sharing, subject to mutual agreement, by
the parties, of such charges, those provisions have been removed in the revised
draft (presumably after reconsideration)(subject to a double check). <o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN" style="color: red; font-family: "courier new"; font-size: 12.0pt;">In
section 2 (p), in defining the term “engineer”, in the nature of things, should
it NOT have been specified “civil”.<o:p></o:p></span></div>
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<br />
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<span style="color: red; font-family: "helvetica" , sans-serif; font-size: 10.6667px;"><br /></span></div>
<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12pt;"></span><br />
<div style="text-align: justify;">
<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12pt;"><span style="font-size: 12pt;">In
section 2 (y), also elsewhere, “deed of allotment” finds mention. One has not heard;
much less know, of any such ‘deed’ executed for allotment; its purport or
relevance not understood.</span></span></div>
<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12pt;">
<o:p></o:p></span></div>
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<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;">ii)
Likewise not at all understood are these as well:<o:p></o:p></span></div>
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<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;"> (A) Explanation
under the first proviso in section 3. - ... to be developed in ‘PHASES’...<o:p></o:p></span></div>
</div>
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<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;"> <o:p></o:p></span></div>
</div>
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<i><span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;">(THE VERY IDEA AS
MOOTED, ALSO REPEATED IN SEVERAL OTHER CONTEXTS, IS ABHORRING)<o:p></o:p></span></i></div>
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<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;"> <o:p></o:p></span></div>
</div>
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<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;"> (B) As to whether the ‘registration’ harped
on and projected, rightly or wrongly, as the basic requirement for compliance, calls for
compliance in respect of everyone of the several projects a promoter may
undertake, or on a onetime basis, seems to be not clear.<o:p></o:p></span></div>
</div>
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<i><span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;">(THIS NEEDS TO BE GONE
INTO, with a fine-toothed comb, AND SUITABLE CHANGES BE MADE, TO MAKE THE
REQUIREMENT EXPLICIT)<o:p></o:p></span></i></div>
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<div style="text-align: justify;">
<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;"> (C) Section 7 (1) (b) – “........ of the agreement entered into with the
Competent Authority:...<o:p></o:p></span></div>
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<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;">(FOR
WHAT ONE KNOWS, NO SUCH AGREEMENT , a formal one at that, is presently being
entered into; if so, -SHOULD BE CLARIFIED)<o:p></o:p></span></div>
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<br /></div>
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<div style="text-align: justify;">
<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;"> <o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;">5.
As is common knowledge, there are certain crucial areas where the players in
the realty sector often fail to properly comply with what the state enactment requires,
even if mandated. Some such areas which have come to surface in recent times may
be found covered, in detail, in the Blogs posted @ </span><span lang="EN-IN" style="color: #548dd4; font-family: "times new roman" , "serif"; font-size: 12.0pt;">swamilook,</span><span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 12.0pt;"> in
public interest.<o:p></o:p></span></div>
</div>
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<br /></div>
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<span lang="EN-IN" style="color: #c0504d; font-family: "times new roman" , "serif"; font-size: 16.0pt;">The following links may be seen to provide useful
clues for identifying such areas:<o:p></o:p></span></div>
</div>
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<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/12/at-news-for-consumer-home-buyer.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/12/at-news-for-consumer-home-buyer.html</a><o:p></o:p></span></div>
</div>
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<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/at-news-for-consumer-continued.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/at-news-for-consumer-continued.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/at-news-contd-realty-check.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/at-news-contd-realty-check.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/real-estate-bill-holding-out-promises.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/real-estate-bill-holding-out-promises.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/10/realty-check-toi-news.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/10/realty-check-toi-news.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/10/law-on-flats-useful-from-accommodation.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/10/law-on-flats-useful-from-accommodation.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
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</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/10/awareness-v-awakening.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/10/awareness-v-awakening.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/09/law-on-apartments-irritant-called.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/09/law-on-apartments-irritant-called.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/09/societies-registration-act-v-co.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/09/societies-registration-act-v-co.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/08/cci-slaps-penalty-notice-on-nse-times.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/08/cci-slaps-penalty-notice-on-nse-times.html</a><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
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<div style="text-align: justify;">
<span lang="EN-IN"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/08/for-apartment-buyer-resident-some.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/08/for-apartment-buyer-resident-some.html</a></span><span lang="EN-IN" style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<br /></div>
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<div style="text-align: justify;">
<span lang="EN-IN" style="color: #c0504d; font-family: "times new roman" , "serif"; font-size: 16.0pt;">IN PARTICULAR, DRAFTING OF LEGAL DOCUMENTATIONS,
COMPLIANCE WITH THE PROCEDURAL REQUIREMENTS AS LAID DOWN IN THE STATE (S)
ENACTMENTS- E.G. ONE SUCH AS THE MOST CRUCIAL
ONE- PROMOTER EXECUTION AND REGISTRATION BY PROMOTER OF – <o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN" style="color: #c0504d; font-family: "times new roman" , "serif"; font-size: 16.0pt;">‘DECLARATION’ (IN MAHARASHTRA AND KARNATAKA, IN THE
PRESCRIBED FORM ‘A’)<o:p></o:p></span></div>
</div>
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<div style="text-align: justify;">
<br /></div>
</div>
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<div style="text-align: justify;">
<span lang="EN-IN" style="color: red; font-family: "times new roman" , "serif"; font-size: 14.0pt;">A close perusal OF THE SEVERAL MATERIAL
COVERED IN THE BLOGS ON THE TOPIC OF –REALTY might help in getting to know of, identifying
precisely, and deciding whether all or anyone or more of them require to be
suitably covered in the proposed enactment and /or in framing the pending Rules
and Regulations. <o:p></o:p></span></div>
</div>
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<br /></div>
</div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<div style="text-align: justify;">
<b><span lang="EN-IN" style="font-size: 16.0pt; line-height: 115%;">III. CHAPTER VI (sections 48 and 49)
is seen to contain the ‘key’ provisions, so to say. For, the setting up of a
CENTRAL ADVISORY COUNCIL (CAC) as envisaged, seems to aim at ensuring the
efficacy and eventual success in accomplishing the objectives of the machinery
of the RA. <o:p></o:p></span></b></div>
</div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<div style="text-align: justify;">
<b><span lang="EN-IN" style="font-size: 16.0pt; line-height: 115%;">What calls for an incisive noting is
that, as set out in Section 49, one of the functions of the CAC to be set up, -“shall
be to advise the Central Government on:- <o:p></o:p></span></b></div>
</div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<div style="text-align: justify;">
<b><span lang="EN-IN" style="font-size: 16.0pt; line-height: 115%;">(a) all matters concerning the
implementation of this Act;”<o:p></o:p></span></b></div>
</div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<div style="text-align: justify;">
<b><span lang="EN-IN" style="font-size: 16.0pt; line-height: 115%;">Having regard to the scheme of
things, -if considered in conjunction with the more relevant and supervening
provisions of each of the individual State enactments,- however, the
implementation of this Act, as envisaged, is , in turn, going to be mainly
dependent on implementation of the respective enactment already in force in each State. In other words, in real terms,
what is called for, and to be desirably expected is a profoundly complete and
passionate harmony, co-operation, and
co-ordination amongst all the States on the one hand, and the RA on the other.
What really in store is impossible to say with any certainty; only future can tell?
<o:p></o:p></span></b></div>
</div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<br /></div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<br /></div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<b><u><span lang="EN-IN" style="color: #984806; font-size: 24.0pt; line-height: 115%;">APPENDIX<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<span lang="EN-IN" style="color: #984806; font-size: 24.0pt; line-height: 115%;">Refer to the
reproduced comments in the concluding portion, under the head, - key note @the
Blog<o:p></o:p></span></div>
<div style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<span class="MsoHyperlink">
</span></div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<span lang="EN-IN"><span style="font-size: 18.0pt; line-height: 115%;"><a href="http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/real-estate-regulatory-bill.html">http://vswaminathan-vswaminathan-swamilook.blogspot.com/2011/11/real-estate-regulatory-bill.html</a></span></span><b><span lang="EN-IN" style="font-size: 18.0pt; line-height: 115%;"><o:p></o:p></span></b></div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif; font-size: 24px;">
<span lang="EN-IN"><br /></span></div>
<div class="MsoNormal" style="font-family: garamond, "new york", times, serif;">
<span lang="EN-IN"><i><span style="color: #990000; font-size: x-large;"><u>Doc. B</u></span></i></span><br />
<span lang="EN-IN"><i><span style="color: #990000; font-size: x-large;"><u><br /></u></span></i></span>
<br />
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">Addendum><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">(being sent today, the 7<sup>th</sup>
instant)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">IV. Based on an independent but close
study of the Real Estate Bill (the revised text), in one’s conviction, many of
its features/requirements could not at all be regarded to be new innovations or
freshly introduced. For, most of them are to be found already incorporated in
the extant individual enactments of State(s) (e.g. Maharashtra and Karnataka). <o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">The significantly crucial and the
most important of them, in that order, are these:<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">1. Procuring from the concerned local
authorities all the necessary approvals and sanctions for development /
construction of a building project <o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">2, Execution and registration of a
‘Deed of Declaration’ in the prescribed Form<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">3. Execution and registration of an
‘Agreement to Sell’<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">
(Model Form made available)<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">4. On completion of the project,
before conveyance and giving possession, obtaining a completion /occupancy
certificate from the concerned local authorities<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">5. Execution and registration of a
Deed of Conveyance<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">
((Model Form made available) <o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">6. Compliance with all other related/connected
documentations/ requirements at different stages of construction; and finally, including
- Advocate’s certificate of ‘marketable title’, ‘no encumbrance’ certificate,
etc. (these are enumerated in the Model Form of Conveyance) <o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">Besides, the State enactment, the
rules framed there under, read together with all other allied regulations do
adequate cover all other connected matters: Contents of Agreement, Deed, and
Procedure to be followed for registration, et al, - to the final stage of
handing over the property to the co-operative society or co-owners’
‘Association’ duly formed and registered.<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">The extant State enactment(s) cannot,
of course, be rightly claimed to be fool proof, with no lacuna at all. Even so,
none of such lacuna, a few in numbers, could be rightly adduced as an
impediment, a serious one at that, which are so material or of a fundamental
nature as to come in the way of promoters complying with the law. On the other
hand, the largely prevailing non-compliance or by-passing of the law, for
decades now, can only be attributed to the belligerent attitude of promoters,
against it. In no small measure, traceable to also the government’s matching apathy,
and nonchalant behaviour in failing to show any sincerity or make any attempt in
implementation and enforcement of the law. Thus, it is the mutually
contributory and complimenting callousness that has been largely responsible
for the muddled state of affairs; that has gone on merrily, unchecked for
decades. <o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">It is in such an overwhelmingly
disgusting context / vexing scenario that the proposed regulatory regime has come
to be mooted and legislation proposed.<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">In view of, and keeping in full focus
the foregoing, a truly effective strategy needs to be charted; and suitable
remedial measures be taken.<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">One has the following primary suggestions
to offer for consideration:<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">1. Same way as the income-tax
department has done for its purposes of keeping a track of the transactions in
immovable property, the Registry should be used by the RA, as the main gate
keeper, for its purposes of implementation of the proposed enactment, both in
letter and spirit, thereby, in turn ensuring strict compliance with the State
enactment as well.<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">2. The final formats, as rightly proposed/envisaged
in the Bill, for execution of Agreement to Sell, and for Deed of Conveyance
should be got ready at the earliest and be made mandatory to be strictly
adhered to / followed. <o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">Such steps, if devised in detail, and
decided upon, should hopefully go a long way in ensuring that the procedural
requirements are strictly complied with by the Promoters. Also safeguard and
keep protected the lawful rights and interests of the allot tees / purchasers
as avowed / sought to be secured by the law.<o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<span lang="EN-IN" style="color: #741b47; font-family: "helvetica" , "sans-serif"; font-size: 18.0pt;">It goes without specially emphasising
that, the key for successful functioning, and fulfilment of its own responsibilities,
the RA should have in place absolutely effective machinery for a constant
monitoring of the entire scheme of things, to its last detail. <o:p></o:p></span></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<div style="text-align: justify;">
<br /></div>
</div>
</div>
</div>
</div>
</div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-29814961418658829802018-08-18T00:49:00.001-07:002018-08-25T21:03:55.406-07:00TG info. Date Aug 18,2018 GST, IT et al<div dir="ltr" style="text-align: left;" trbidi="on">
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-37121571317598834552018-08-15T19:06:00.003-07:002018-08-15T19:08:29.001-07:00GST....contd.<div dir="ltr" style="text-align: left;" trbidi="on">
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<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">“GPA”<span style="mso-spacerun: yes;"> </span>Sale’ – Held ‘NO
SALE’ - >>>>………………. </span></b></span></span></div>
<span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<a href="https://indiankanoon.org/doc/1565619/"><b><span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";">https://indiankanoon.org/doc/1565619/</span></b></a><b><span style="font-family: "Times New Roman","serif"; font-size: 28.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">copied (:</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Supreme Court of India</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Suraj Lamp & Industries (P) ...
vs State Of Haryana & Anr on 11 October, 2011</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Author: R V Raveendran</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Bench: R.V. Raveendran, A.K.
Patnaik, H.L. Gokhale</span></div>
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<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span>Reportable</span></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">IN
THE SUPREME COURT OF INDIA</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">CIVIL
APPELLATE JURISDICTION</span></div>
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<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">SPECIAL
LEAVE PETITION (C) NO.13917 OF 2009</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">SurajLamp&IndustriesPvt.Ltd.<span style="mso-spacerun: yes;">
</span>.....Petitioner</span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; tab-stops: 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; text-align: justify;">
<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Vs.</span></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">StateofHaryana&Anr.<span style="mso-spacerun: yes;">
</span>....Respondents </span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<span style="font-family: "Courier New"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>J J U
D G M E N T</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">R.
V. Raveendran J. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">By
an earlier order dated 15.5.2009 [reported in Suraj Lamp & Industries
Pvt.Ltd. vs. State of Haryana & Anr. - 2009 (7) SCC 363], we had referred
to the ill - effects of what is known as General Power of Attorney Sales (for
short `GPA Sales') or Sale Agreement/General Power of Attorney/Will transfers
(for short `SA/GPA/WILL' transfers). Both the descriptions are misnomers as
there cannot be a sale by execution of a power of attorney nor can there be a
transfer by execution of an agreement of sale and a power of attorney and will.
As noticed in the earlier order, these kinds of transactions were evolved to
avoid prohibitions/conditions regarding certain transfers, to avoid payment of
stamp duty and registration charges on<span style="mso-spacerun: yes;">
</span>deeds of conveyance, to avoid payment of capital gains on transfers, to
invest unaccounted money (`black money') and to avoid payment of `unearned
increases' due to Development Authorities on transfer. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">2.
The modus operandi in such SA/GPA/WILL transactions is for the vendor or person
claiming to be the owner to receive the agreed consideration, deliver
possession of the property to the purchaser and execute the following documents
or variations thereof: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(a) An Agreement of sale by the
vendor in favour of the purchaser confirming the terms of sale, delivery of
possession and payment of full consideration and undertaking to execute any
document as and when required in future. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Or An agreement of sale agreeing to
sell the property, with a separate affidavit confirming receipt of full price
and delivery of possession and undertaking to execute sale deed whenever
required. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(b) An Irrevocable General Power of
Attorney by the vendor in favour of the purchaser or his nominee authorizing
him to manage, deal with and dispose of the property without reference to the
vendor. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Or A General Power of Attorney by
the vendor in favour of the purchaser or his nominee authorizing the attorney
holder to sell or transfer the property and a Special Power of Attorney to
manage the property. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(c) A will bequeathing the property
to the purchaser (as a safeguard against the consequences of death of the
vendor before transfer is effected). </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">These
transactions are not to be confused or equated with genuine transactions where
the owner of a property grants a power of Attorney in favour of a family member
or friend to manage or sell his property, as he is not able to manage the
property or execute the sale, personally. These are transactions, where a
purchaser pays the full price, but instead of getting a deed of conveyance gets
a SA/GPA/WILL as a mode of transfer, either at the instance of the vendor or at
his own instance. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Ill-Effects
of SA/GPA/WILL transactions </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">3. THE EARLIER ORDER DATED 15.5.2009,
NOTED THE ILL-EFFECTS OF SUCH SA/GPA/WILL TRANSACTIONS (THAT IS GENERATION OF
BLACK MONEY, GROWTH OF LAND MAFIA AND CRIMINALIZATION OF CIVIL DISPUTES) AS
UNDER: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">"RECOURSE
TO `SA/GPA/WILL' TRANSACTIONS IS TAKEN IN REGARD TO FREEHOLD PROPERTIES, EVEN
WHEN THERE IS NO BAR OR PROHIBITION REGARDING TRANSFER OR CONVEYANCE OF SUCH
PROPERTY, BY THE FOLLOWING CATEGORIES OF PERSONS: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">(A)
VENDORS WITH IMPERFECT TITLE WHO CANNOT OR DO NOT WANT TO EXECUTE REGISTERED
DEEDS OF CONVEYANCE. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">(B)
PURCHASERS WHO WANT TO INVEST UNDISCLOSED WEALTH/INCOME IN IMMOVABLE PROPERTIES
WITHOUT ANY PUBLIC RECORD OF THE TRANSACTIONS. THE PROCESS ENABLES THEM TO HOLD
ANY NUMBER OF PROPERTIES WITHOUT DISCLOSING THEM AS ASSETS HELD. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">(C)
PURCHASERS WHO WANT TO AVOID THE PAYMENT OF STAMP DUTY AND REGISTRATION CHARGES
EITHER DELIBERATELY OR ON WRONG ADVICE. PERSONS WHO DEAL IN REAL ESTATE RESORT
TO THESE METHODS TO AVOID MULTIPLE STAMP DUTIES/REGISTRATION FEES SO AS TO
INCREASE THEIR PROFIT MARGIN. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">WHATEVER
BE THE INTENTION, THE CONSEQUENCES ARE DISTURBING AND FAR REACHING, ADVERSELY
AFFECTING THE ECONOMY, CIVIL SOCIETY AND LAW AND ORDER. FIRSTLY, IT ENABLES
LARGE SCALE EVASION OF INCOME TAX, WEALTH TAX, STAMP DUTY AND REGISTRATION FEES
THEREBY DENYING THE BENEFIT OF SUCH REVENUE TO THE GOVERNMENT AND THE PUBLIC.
SECONDLY, SUCH TRANSACTIONS ENABLE PERSONS WITH UNDISCLOSED WEALTH/INCOME TO
INVEST THEIR BLACK MONEY AND ALSO EARN PROFIT/INCOME, THEREBY ENCOURAGING
CIRCULATION OF BLACK MONEY AND CORRUPTION. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">THIS
KIND OF TRANSACTIONS HAS DISASTROUS COLLATERAL EFFECTS ALSO. FOR EXAMPLE, WHEN
THE MARKET VALUE INCREASES, MANY VENDORS (WHO EFFECTED POWER OF ATTORNEY SALES
WITHOUT REGISTRATION) ARE TEMPTED TO RESELL THE PROPERTY TAKING ADVANTAGE OF
THE FACT THAT THERE IS NO REGISTERED INSTRUMENT OR RECORD IN ANY PUBLIC OFFICE
THEREBY CHEATING THE PURCHASER. WHEN THE PURCHASER UNDER SUCH `POWER OF
ATTORNEY SALES' COMES TO KNOW ABOUT THE VENDORS ACTION, HE INVARIABLY TRIES TO
TAKE THE HELP OF MUSCLEMEN TO `SORT OUT' THE ISSUE AND PROTECT HIS RIGHTS. ON
THE OTHER HAND, REAL ESTATE MAFIA MANY A TIME PURCHASE PROPERTIES WHICH ARE
ALREADY SUBJECT TO POWER OF ATTORNEY SALE AND THEN THREATEN THE PREVIOUS `POWER
OF ATTORNEY SALE' PURCHASERS FROM ASSERTING THEIR RIGHTS. EITHER WAY, SUCH
POWER OF ATTORNEY SALES INDIRECTLY LEAD TO GROWTH OF REAL ESTATE MAFIA AND
CRIMINALIZATION OF REAL ESTATE TRANSACTIONS." </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">It
also makes title verification and certification of title, which is an integral
part of orderly conduct of transactions relating to immovable property,
difficult, if not impossible, giving nightmares to <i style="mso-bidi-font-style: normal;">bona fide</i> purchasers wanting to own a property with an assurance of
good and marketable title. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">4.
This Court had therefore requested the learned Solicitor General to give
suggestions on behalf of Union of India. This <span style="color: #c0504d; mso-themecolor: accent2;">COURT ALSO DIRECTED NOTICE TO STATES OF DELHI, HARYANA,
PUNJAB, UTTAR PRADESH TO GIVE THEIR VIEWS ON THE MATTER. THE FOUR STATES HAVE
RESPONDED AND CONFIRMED THAT SA/GPA/WILL TRANSFERS REQUIRED BEING DISCOURAGED
AS THEY LEAD TO LOSS OF REVENUE (STAMP DUTY) AND INCREASE IN LITIGATIONS DUE TO
DEFECTIVE TITLE. THEY ALSO REFERRED TO SOME MEASURES TAKEN IN THAT BEHALF. THE
MEASURES DIFFER FROM STATE TO STATE. </span></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">In
general, the measures are: (i) to amend </span><a href="https://indiankanoon.org/doc/1489134/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Registration Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">,
1908 by </span><a href="https://indiankanoon.org/doc/1210757/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Amendment Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
48 of 2001 with effect from 24.9.2001 requiring documents containing contract
to transfer for consideration (agreements of sale etc.) relating to any
immoveable property for the purpose of </span><a href="https://indiankanoon.org/doc/1489134/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the
Act, shall be registered; and (ii) to amend the stamp laws subjecting
agreements of sale with delivery of possession and/or irrevocable powers of
attorney in favour of non-family members authorizing sale, to the same stamp
duty as deed of conveyance. These measures, no doubt, to some extent plugged
the loss of revenue by way of stamp duty on account of parties having recourse
to SA/GPA/WILL transactions, instead of executing deeds of conveyance. But the
other ill-effects continued. Further such transaction which was only prevalent
in Delhi and the surrounding areas have started spreading to other States also.
Those with ulterior motives<span style="mso-spacerun: yes;"> </span>either to
indulge in black money transactions or land mafia continue to favour such
transactions. There are also efforts to thwart the amended provisions by not
referring to delivery of possession in the agreement of sale and giving a
separate possession receipt or an affidavit confirming delivery of possession
and thereby avoiding the registration and stamp duty. The amendments to stamp
and registration laws do not address the larger issue of generation of black
money and operation of land mafia. The four States and the Union of India are
however unanimous that SA/GPA/WILL transactions should be curbed and expressed
their willingness to take remedial steps. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">5.
The State of Haryana has however taken a further positive step by reducing the
stamp duty on deeds of conveyance from 12.5% to 5%. A high rate of stamp duty
acts as a damper for execution of deeds of conveyance for full value, and
encourages SA/GPA/WILL transfers. When parties resort to SA/GPA/WILL transfers,
the adverse effect is not only loss of revenue (stamp duty and registration
charges) but the greater danger of generation of `black' money. Reducing the
stamp duty on conveyance to realistic levels will encourage public to disclose
the maximum sale value and have the sale deeds registered. Though the reduction
of the stamp duty, may result in an immediate reduction in the revenue by way
of stamp duty, in the long run it<span style="mso-spacerun: yes;"> </span>will
be advantageous for two reasons: (i) parties will be encouraged to execute
registered deeds of conveyance/sale deeds without any under valuation, instead
of entering into SA/GPA/WILL transactions; and (ii) more and more sale
transactions will be done by way of duly registered sale deeds, disclosing the
entire sale consideration thereby reducing the generation of black money to a
large extent. When high stamp duty is prevalent, there is a tendency to
undervalue documents, even where sale deeds are executed. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">WHEN PROPERTIES ARE UNDERVALUED, A LARGE
PART OF THE SALE PRICE CHANGES HAND BY WAY OF CASH THEREBY GENERATING `BLACK'
MONEY. EVEN WHEN THE STATE GOVERNMENTS TAKE ACTION TO PREVENT UNDERVALUATION,
IT ONLY RESULTS IN THE RECOVERY OF DEFICIT STAMP DUTY AND REGISTRATION CHARGES
WITH REFERENCE TO THE MARKET VALUE, BUT THE ACTUAL SALE CONSIDERATION REMAINS
UNALTERED.</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> If a property worth `5 millions is
sold for `2 millions, the Undervaluation Rules may enable the state government
to initiate proceedings so as to ensure that the deficit stamp duty and
registration charges are recovered in respect of the difference of `3 millions.
But the sale price remains `2 millions and the black money of `3 millions
generated by the undervalued sale transaction, remains undisturbed. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">6.
In this background, we will examine the validity and legality of SA/GPA/WILL
transactions. We have heard learned Mr. Gopal Subramanian, Amicus Curiae and
noted the views of the Government of NCT of Delhi, Government of Haryana,
Government of Punjab and Government of Uttar Pradesh who have filed their
submissions in the form of affidavits. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Relevant
Legal Provisions </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">7.
</span><a href="https://indiankanoon.org/doc/1272508/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 5</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the Transfer of Property Act,
1882 (`</span><a href="https://indiankanoon.org/doc/515323/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">TP Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">'
for short) defines `transfer of property' as under: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"5. Transfer of Property defined:
In the following sections "transfer of property" means an act by
which a living person conveys property, in present or in future, to one or more
other living persons, or to himself [or to himself] and one or more other
living persons; and "to transfer property" is to perform such
act." xxx xxx </span><a href="https://indiankanoon.org/doc/613871/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 54</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of the TP Act defines `sales' thus: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">"SALE"
IS A TRANSFER OF OWNERSHIP IN EXCHANGE FOR A PRICE PAID OR PROMISED OR
PART-PAID AND PART-PROMISED. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Sale how made. Such transfer, in the
case of tangible immoveable property of the value of one hundred rupees and
upwards, or in the case of a reversion or other intangible thing, can be made
only by a registered instrument. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">In the case of tangible immoveable
property of a value less than one hundred rupees, such transfer may be made
either by a registered instrument or by delivery of the property. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Delivery of tangible immoveable property takes
place when the seller places the buyer, or such person as he directs, in
possession of the property. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Contract for sale.-A contract for
the sale of immovable property is a contract that a sale of such property shall
take place on terms settled between the parties. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">It does not, of itself, create any
interest in or charge on such property." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<a href="https://indiankanoon.org/doc/221518/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the TP
Act defines `part performance' thus : </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"Part Performance. - Where any
person contracts to transfer for consideration any immoveable property by
writing signed by him or on his behalf from which the terms necessary to
constitute the transfer can be ascertained with reasonable certainty, and the
transferee has, in part performance of the contract, taken possession of the
property or any part thereof, or the transferee, being already in possession,
continues in possession in part performance of the contract and has done some
act in furtherance of the contract, and the transferee has performed or is
willing to perform his part of the contract, then, notwithstanding that where
there is an instrument of transfer, that the transfer has not been completed in
the manner prescribed therefor by the law for the time being in force, the
transferor or any person claiming under him shall be debarred from enforcing
against the transferee and persons claiming under him any right in respect of
the property of which the transferee has taken or continued in possession,
other than a right expressly provided by the terms of the contract : Provided
that nothing in this section shall affect the rights of a transferee for
consideration who has no notice of the contract or of the part performance
thereof." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">8. We may next refer to the relevant
provisions of the </span><a href="https://indiankanoon.org/doc/74910796/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Indian Stamp Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">, 1999 (Note : Stamp Laws may vary from state to state,
though generally the<span style="mso-spacerun: yes;"> </span>provisions may be
similar). </span><a href="https://indiankanoon.org/doc/180050689/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 27</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of the Indian Stamp Act, 1899 casts upon the party, liable to pay stamp duty,
an obligation to set forth in the instrument all facts and circumstances which
affect the chargeability of duty on that instrument. </span><a href="https://indiankanoon.org/doc/1071750/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Article 23</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
prescribes stamp duty on `Conveyance'. In many States appropriate amendments
have been made whereby agreements of sale acknowledging delivery of possession
or power of Attorney authorizes the attorney to `sell any immovable property
are charged with the same duty as leviable on conveyance. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">9.
</span><a href="https://indiankanoon.org/doc/561156/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 17</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the
Registration Act, 1908 which makes a deed of conveyance compulsorily
registrable. We extract below the relevant portions of </span><a href="https://indiankanoon.org/doc/181916/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 17</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"</span><a href="https://indiankanoon.org/doc/181916/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 17</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> -
Documents of which registration is compulsory- (1) The following documents
shall be registered, namely:-- </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">xxxxx </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(b) other non-testamentary
instruments which purport or operate to create, declare, assign, limit or
extinguish, whether in present or in future, any right, title or interest,
whether vested or contingent, of the value of one hundred rupees and upwards,
to or in immovable property. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">xxxxx (1A) The documents containing
contracts to transfer for consideration, any immovable property for the purpose
of </span><a href="https://indiankanoon.org/doc/221518/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of the Transfer of Property Act, 1882 (4 of 1882) shall be registered if they
have been executed on or after the commencement of the Registration and Other
Related laws </span><a href="https://indiankanoon.org/doc/1210757/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(Amendment) Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">,
2001 and if such documents are not registered on or after such commencement,
then, they shall have no effect for the purposes of the said </span><a href="https://indiankanoon.org/doc/221518/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Advantages
of Registration </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">10.
In the earlier order dated 15.5.2009, the objects and benefits of registration
were explained and we extract them for ready reference : </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"</span><a href="https://indiankanoon.org/doc/1489134/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">The Registration Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">,
1908, was enacted with the intention of providing orderliness, discipline and
public notice in regard to transactions relating to immovable property and
protection from fraud and forgery of documents of transfer. This is achieved by
requiring compulsory registration of certain types of documents and providing
for consequences of non-registration. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<a href="https://indiankanoon.org/doc/561156/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 17</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the
Registration Act clearly provides that any document (other than testamentary
instruments) which purports or operates to create, declare, assign, limit or
extinguish whether in present or in future "any right, title or
interest" whether vested or contingent of the value of Rs. 100 and upwards
to or in immovable property. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<a href="https://indiankanoon.org/doc/23965/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 49</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the
said Act provides that no document required by </span><a href="https://indiankanoon.org/doc/181916/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 17</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> to be
registered shall, affect any immovable property comprised therein or received
as evidence of any transaction affected such property, unless it has been
registered. Registration of a document gives notice to the world that such a
document has been executed. Registration provides safety and security to
transactions relating to immovable property, even if the document is lost or
destroyed. It gives publicity and public exposure to documents thereby
preventing forgeries and frauds in regard to transactions and execution of documents.
Registration provides information to people who may deal with a property, as to
the nature and extent of the rights which persons may have, affecting that
property. In other words, it enables people to find out whether any particular
property with which they are concerned, has been subjected to any legal
obligation or liability and who is or are the person/s presently having right,
title, and interest in the property. It gives solemnity of form and perpetuate
documents which are of legal importance or relevance by recording them, where
people may see the record and enquire and ascertain what the particulars are
and as far as land is concerned what obligations exist with regard to them. It
ensures that every person dealing with immovable property can rely with
confidence upon the statements contained in the registers (maintained under the
said Act) as a full and complete account of all transactions by which the title
to the property may be affected and secure extracts/copies duly
certified."<span style="mso-spacerun: yes;"> </span></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Registration
of documents makes the process of verification and certification of title
easier and simpler. It reduces disputes and litigations to a large extent. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Scope
of an Agreement of sale </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">11.
</span><a href="https://indiankanoon.org/doc/613871/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 54</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of TP Act
makes it clear that a contract of sale, that is, an agreement of sale does not,
of itself, create any interest in or charge on such property. This Court in </span><a href="https://indiankanoon.org/doc/1222516/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Narandas Karsondas v. S.A. Kamtam and Anr</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(1977)
3 SCC 247, observed: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">A contract of sale does not of
itself create any interest in, or charge on, the property. This is expressly
declared in </span><a href="https://indiankanoon.org/doc/613871/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 54</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of the Transfer of Property Act. </span><a href="https://indiankanoon.org/doc/1950151/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">See Rambaran Prosad v. Ram Mohit Hazra</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> [1967]1 SCR </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">293. The fiduciary character of the
personal obligation created by a contract for sale is recognised in </span><a href="https://indiankanoon.org/doc/1567650/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 3</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the Specific Relief Act, 1963,
and in </span><a href="https://indiankanoon.org/doc/67340/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 91</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of the Trusts Act. The personal obligation created by a contract of sale is
described in </span><a href="https://indiankanoon.org/doc/552060/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 40</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of the Transfer of Property Act as an obligation arising out of contract and
annexed to the ownership of property, but not amounting to an interest or
easement therein." In India, the word `transfer' is defined with reference
to the word `convey'. The word `conveys' in </span><a href="https://indiankanoon.org/doc/1272508/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 5</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of Transfer of Property Act is used
in the wider sense of conveying ownership... ...that only on execution of
conveyance ownership passes from one party to another...." </span></div>
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<a href="https://indiankanoon.org/doc/1678794/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">In Rambhau Namdeo Gajre v. Narayan Bapuji Dhotra</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> [2004 (8) SCC 614] this Court held: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"Protection provided under </span><a href="https://indiankanoon.org/doc/221518/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the
Act to the proposed transferee is a shield only against the transferor. It
disentitles the transferor from disturbing the possession of the proposed
transferee who is put in possession in pursuance to such an agreement. It has
nothing to do with the ownership of the proposed transferor who remains full
owner of the<span style="mso-spacerun: yes;"> </span>property till it is legally
conveyed by executing a registered sale deed in favour of the transferee. Such
a right to protect possession against the proposed vendor cannot be pressed in
service against a third party." </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #d99594; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2; mso-themetint: 153;">It is thus clear that a
transfer of immoveable property by way of sale can only be by a deed of
conveyance (sale deed). In the absence of a deed of conveyance (duly stamped
and registered as required by law), no right, title or interest in an
immoveable property can be transferred. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">12.
Any contract of sale (agreement to sell) which is not a registered deed of
conveyance (deed of sale) would fall short of the requirements of </span><a href="https://indiankanoon.org/doc/613871/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">sections 54</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> and </span><a href="https://indiankanoon.org/doc/1484775/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">55</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of TP Act and will not confer any
title nor transfer any interest in an immovable property (except to the limited
right granted under </span><a href="https://indiankanoon.org/doc/221518/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of TP Act). According to </span><a href="https://indiankanoon.org/doc/515323/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">TP Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">,
an agreement of sale, whether with possession or without possession, is not a
conveyance. </span><a href="https://indiankanoon.org/doc/613871/"><span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;">SECTION 54</span></a><span style="color: #c0504d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2;"> OF TP ACT ENACTS THAT
SALE OF IMMOVEABLE PROPERTY CAN BE MADE ONLY BY A REGISTERED INSTRUMENT AND AN
AGREEMENT OF SALE DOES NOT CREATE ANY INTEREST OR CHARGE ON ITS SUBJECT MATTER.
</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><u><span style="color: #d99594; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2; mso-themetint: 153;">SCOPE
OF POWER OF ATTORNEY </span></u></i></div>
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<u><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">13.
A power of attorney is not</span></u><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> an
instrument of transfer in regard to any right, title or interest in an
immovable property. The power of attorney is creation of an agency whereby the
grantor authorizes the grantee to do the acts specified therein, on behalf of
grantor, which when executed will be binding on the grantor as if done by him
(see </span><a href="https://indiankanoon.org/doc/515323/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 1A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
and </span><a href="https://indiankanoon.org/doc/212404/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 2</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
of the Powers of Attorney Act, 1882). It is revocable or terminable at any time
unless it is made irrevocable in a manner known to law. Even an irrevocable
attorney does not have the effect of transferring title to the grantee. </span><a href="https://indiankanoon.org/doc/1422834/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">In State of Rajasthan vs. Basant Nehata</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> - 2005 (12) SCC 77, this Court held : </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"A grant of power of attorney
is essentially governed by Chapter X of the Contract Act. By reason of a deed
of power of attorney, an agent is formally appointed to act for the principal
in one transaction or a series of transactions or to manage the affairs of the
principal generally conferring necessary authority upon another person. A deed
of power of attorney is executed by the principal in favour of the agent. The
agent derives a right to use his name and all acts, deeds and things done by
him and subject to the limitations contained in the said deed, the same shall
be read as if done by the donor. A power of attorney is, as is well known, a
document of convenience. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Execution of a power of attorney in
terms of the provisions of the </span><a href="https://indiankanoon.org/doc/171398/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Contract Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> as also
the </span><a href="https://indiankanoon.org/doc/1232250/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Powers-of-Attorney Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> is valid. A power of attorney, we have noticed
hereinbefore, is executed by the donor so as to enable the donee to act on his
behalf. Except in cases where power of attorney is coupled with interest, it is
revocable. The donee in exercise of his power under such power of attorney only
acts in place of the donor subject of course to the powers granted to him by
reason thereof. He cannot use the power of attorney for his own benefit. He
acts in a fiduciary capacity. Any act of infidelity or breach of trust is a
matter between the donor and the donee." </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">An
attorney holder may however execute a deed of conveyance in exercise of the
power granted under the power of attorney and convey title on behalf of the
grantor. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Scope
of Will </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">14.
A will is the testament of the testator. It is a posthumous disposition of the
estate of the testator directing distribution of his estate upon his death. It
is not a transfer inter vivos. The two essential characteristics of a will are
that it is intended to come into effect only after the death of the testator
and is revocable at any time during the life time of the testator. It is said
that so long as the testator is alive, a will is not be worth the paper on
which it is written, as the testator can at any time revoke it. If the
testator, who is not married, marries after making the will, by operation of
law, the will stands revoked. (see </span><a href="https://indiankanoon.org/doc/638600/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">sections 69</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> and </span><a href="https://indiankanoon.org/doc/91954/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">70</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of Indian Succession Act, 1925). </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Registration
of a will does not make it any more effective. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Conclusion
</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">15.
Therefore, a SA/GPA/WILL transaction does not convey any title nor create any
interest in an immovable property. The observations by the Delhi High Court, in
</span><a href="https://indiankanoon.org/doc/44177/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Asha M. Jain v. Canara Bank</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
- 94 (2001) DLT 841, that the "concept of power of attorney sales have
been recognized as a mode of transaction" when dealing with transactions
by way of SA/GPA/WILL are unwarranted and not justified, unintendedly
misleading the general public<span style="mso-spacerun: yes;"> </span>into
thinking that SA/GPA/WILL transactions are some kind of a recognized or
accepted mode of transfer and that it can be a valid substitute for a sale
deed. Such decisions to the extent they recognize or accept SA/GPA/WILL
transactions as concluded transfers, as contrasted from an agreement to
transfer, are not good law. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #d99594; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2; mso-themetint: 153;">16. WE THEREFORE
REITERATE THAT IMMOVABLE PROPERTY CAN BE LEGALLY AND LAWFULLY TRANSFERRED/CONVEYED
ONLY BY A REGISTERED DEED OF CONVEYANCE.</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Transactions
of the nature of `GPA sales' or `SA/GPA/WILL transfers' do not convey title and
do not amount to transfer, nor can they be recognized or valid mode of transfer
of immoveable property. The courts will not treat such transactions as
completed or concluded transfers or as conveyances as they neither convey title
nor create any interest in an immovable property. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">They
cannot be recognized as deeds of title, except to the limited extent of </span><a href="https://indiankanoon.org/doc/221518/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the TP
Act. Such transactions cannot be relied upon or made the basis for mutations in
Municipal or Revenue Records. What is stated above will apply not only to deeds
of conveyance in regard to freehold property but also to transfer of leasehold
property. A lease can be validly transferred only under a registered Assignment
of Lease. It is time that an<span style="mso-spacerun: yes;"> </span>end is put
to the pernicious practice of SA/GPA/WILL transactions known as GPA sales. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #d99594; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2; mso-themetint: 153;">17. It has been
submitted that making declaration that GPA sales and SA/GPA/WILL transfers are
not legally valid modes of transfer is likely to create hardship to a large
number of persons who have entered into such transactions and they should be
given sufficient time to regularize the transactions by obtaining deeds of
conveyance. It is also submitted that this decision should be made applicable
prospectively to avoid hardship. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">18.
We have merely drawn attention to and reiterated the well-settled legal
position that SA/GPA/WILL transactions are not `transfers' or `sales' and that
such transactions cannot be treated as completed transfers or conveyances. They
can continue to be treated as existing agreement of sale. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Nothing
prevents affected parties from getting registered Deeds of Conveyance to
complete their title. The said `SA/GPA/WILL transactions' may also be used to
obtain specific performance or to defend possession under </span><a href="https://indiankanoon.org/doc/221518/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">section 53A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of TP
Act. If they are entered before this day, they may be relied upon to apply for
regularization of allotments/leases by Development Authorities. We make it
clear that if the documents relating to<span style="mso-spacerun: yes;">
</span>`SA/GPA/WILL transactions' has been accepted acted upon by DDA or other
developmental authorities or by the Municipal or revenue authorities to effect
mutation, they need not be disturbed, merely on account of this decision. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #d99594; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: accent2; mso-themetint: 153;">19. We make it clear
that our observations are not intended to in any way affect the validity of
sale agreements and powers of attorney executed in genuine transactions. For
example, a person may give a power of attorney to his spouse, son, daughter,
brother, sister or a relative to manage his affairs or to execute a deed of
conveyance. A person may enter into a development agreement with a land
developer or builder for developing the land either by forming plots or by
constructing apartment buildings and in that behalf execute an agreement of
sale and grant a Power of Attorney empowering the developer to execute
agreements of sale or conveyances in regard to individual plots of land or
undivided shares in the land relating to apartments in favour of prospective
purchasers. In several States, the execution of such development agreements and
powers of attorney are already regulated by law and subjected to specific stamp
duty. Our observations regarding `SA/GPA/WILL transactions' are not intended to
apply to such bonafide/genuine transactions. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">20.
We place on record our appreciation for the assistance rendered by Mr. Gopal
Subramaniun, Senior Counsel, initially as Solicitor General and later as Amicus
Curiae. </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">21.
As the issue relating to validity of SA/GPA/WILL has been dealt with by this
order, what remains is the consideration of the special leave petition on its
merits. List the special leave petition for final disposal. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.................................J
(R. V. Raveendran) .................................J (A. K. Patnaik)
.................................J (H. L. Gokhale) New Delhi; </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">October
11, 2011. </span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">SC in re. Hume Pipe - A Study </span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #953735; font-family: "Times New Roman","serif"; font-size: 26.0pt; mso-fareast-font-family: "Times New Roman";">SC in re Hume Pipe </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">FACTS </span></div>
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Xtracts ><br />
<br />
"....However, the same was rejected by the Commercial Tax Officer vide his
order dated September 26, 1994 making it clear to the assessee that the pipes
manufactured and supplied by it fall within the definition of ‘sale of goods’
and that the contract is divisible in nature. <span style="color: #b45f06;">75%
value of the contract was treated as consideration for sale of goods."</span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
"......In addition, relying upon Rule 10B of the 1955 Rules, Mr. Datar
contended that the assessee was entitled to characterisation of its contract
under the said Rule and once this exercise is undertaken, it would be apparent
that the contract in question was works contract, which was indivisible in
nature.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">countered the aforesaid submissions
and maintained that the works contract involved in this case is rightly held to
be divisible in nature. According to him, two types of work orders had been
issued by the State Government. As per those orders, the work of supply of
pipes and the works for contract of civil work are two different contracts in
which the first part is concerned with sale of pipes on which tax has been
imposed in accordance with the rates applicable to the pipes, and for which
exemption certain cannot be issued as supply in such cases falls within the definition
of ‘sale’…"<br />
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ASIDE (own observations):<br />
<br />
On a tentative perusal of the SC Judgment, so far as is seen, the levy of sales
tax has been made on <span style="color: #b45f06;">"75% value of the
contract was treated as consideration for sale of goods."</span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.....................</span></div>
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<a href="https://indiankanoon.org/doc/150881995/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/150881995/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Gannon</span></div>
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<a href="https://indiankanoon.org/doc/557776/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/557776/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Builders Asscn.</span></div>
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<a href="https://indiankanoon.org/doc/732612/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/732612/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">XTRACTS</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">The interpretation which is to be
assigned to clause 29-A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> is stated with remarkable clarity
in </span><a href="https://indiankanoon.org/doc/155272316/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">M/s
Larsen Toubro and another v. State of Karnataka and another</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">[7], by a three Judge Bench in the following words:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">61. Viewed thus, a transfer of
property in goods under Clause 29A(b) of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> is deemed to be a sale of the goods involved in the
execution of a works contract by the person making the transfer and the
purchase of those goods by the person to whom such transfer is made.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">62. The States have now been
conferred with the power to tax indivisible contracts of works. This has been
done by enlarging the scope of "tax on sale or purchase of goods"
wherever it occurs in the Constitution. Accordingly, the expression "tax
on the sale or purchase of goods" in Entry 54 of List II of Seventh Schedule
when read with the definition Clause 29A, includes a tax on the transfer of
property in goods whether as goods or in the form other than goods involved in
the execution of works contract. The taxable event is deemed sale.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">11. Prior to the Amendment of
Article 366, in view of the judgment of this Court In State of Madras v Gannon
Dunkerley and Co., the State could not levy sales-tax on sale of goods involved
in a work's contract because the contract was indivisible. All that has
happened In law after the 46th Amendment and the judgment of this Court in
Builders case (supra) is that it is now open to the States to divide the works
contract into two separate contracts by a legal fiction (i) contract for sale
of goods involved in the said works contract and (it) for supply of labour and
service. This division of contract under the amended law can be made only if
the works contract involved a dominant intention to transfer the property in
goods and not in contracts where the transfer in property takes place as an
incident of contract of service. The Amendment, referred to above, has not
empowered the State to indulge in microscopic division of contracts involving
the value of materials used incidentally in such contracts. What is pertinent
to ascertain in this connection is what was the dominant intention of the
contract. Every contract, be it a service contract or otherwise, may involve
the use of some material or the other in execution of the said contract. State
is not empowered by the amended law to impose sales-tax on such incidental
materials used in such contracts. This is clear from the judgment of this Court
in Hindustan Aeronautics Ltd. v. State of Karnataka [1984]2SCR248, where it was
held thus:</span></div>
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<br /></div>
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<a href="https://indiankanoon.org/doc/527106/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Hindustan
Aeronautics Ltd. v. State of Karnataka</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
[1984]2SCR248, where it was held thus: </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">...Mere passing of property in an
article or commodity during the course of performance of the transaction in
question does not render the transaction to be transaction of sale. Even in a
contract purely of work or service, it is possible that articles may have to be
used by the person executing the work, and property in such articles or
materials may pass to the other party. That would not necessarily convert the contract
into one of sale of those materials. In every case, the Court would have to
find out what was the primary object of the transaction and the intention of
the parties while entering into it...." </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">The photographs are not marketable
or saleable commodity and as such no tax can be levied. Entry 25 of the Sixth
Schedule to the Karnataka Sales Tax Act, 1957, therefore is beyond the scope of
</span><a href="https://indiankanoon.org/doc/237570/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 466</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the Constitution of India.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">17) Within one year of the said
judgment, this very issue again cropped up for discussion and decision before a
three Judge Bench in ACC Ltd. case. The issue arose under the </span><a href="https://indiankanoon.org/doc/1059693/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Customs Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">, 1962 viz. whether the drawings, designs etc. relating to
machinery or industrial technology were goods which were leviable to duty of
customs on their transaction value at the time of their report. However, since
the issue related to meaning that has to be given to the expression "goods",
the case law on this aspect including Gannon Dunkerley & Kame's case were
specifically taken note of and discussed. The Court also noticed the effect of
46th Amendment and in the process commented upon the judgment in the Rainbow
Colour Lab's case. The Court specifically remarked that Gannon Dunkerley &
Kame's judgments were of pre 46th Amendment era which had no relevance after
the said Constitutional amendment. It can be discerned from the following
discussion contained therein:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">…</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"15. Thus, it is clear that unless
there is sale and purchase of goods, either in fact or deemed, and which sale
is primarily intended and not incidental to the contract, the State cannot
impose sales tax on a works contract simpliciter in the guise of the expanded
definition found in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366(29A)(b)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> read with </span><a href="https://indiankanoon.org/doc/1755673/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Section 2(n)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the State Act. On facts as we have noticed that the work
done by the photographer which as held by this Court in Kame case is only in
the nature of a service contract not involving any sale of goods, we are of the
opinion that the stand taken by the respondent State cannot be sustained."
</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">22. Even though in our opinion the
decisions relating to levy of sales tax would have, for reasons to which we
shall presently mention, no application to the case of levy of customs duty,
the decision in Rainbow Colour Lab case (supra) requires consideration. As a
result of the Forty-sixth Amendment, sub-</span><a href="https://indiankanoon.org/doc/237570/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">article 29A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> was inserted as a result whereof
tax on the sale or purchase of goods was to include a tax on the transfer of
property in goods (whether as goods or in some other form) involved in the
execution of a works contract. Taking note of this amendment this Court in
Rainbow Colour Lab at page 388-389 observed as follows: </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">23. In arriving at the aforesaid
conclusion the Court referred to the decision of this Court in </span><a href="https://indiankanoon.org/doc/527106/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Hindustan
Aeronautics Ltd. vs. State of Karnataka</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">
(1984) a SCC 706 and Everest Copier (supra). But both these cases related to
pre-Forty-sixth Amendment era where in a works contract the State had no
jurisdiction to bifurcate the contract and impose sales tax on the transfer of
property in goods involved in the execution of a works contract. The
Forty-sixth Amendment was made precisely with a view to empower the State to
bifurcate the contract and to levy sales tax on the value of the material
involved in the execution of the works contract, notwithstanding that the value
may represent a small percentage of the amount paid for the execution of the
works contract. Even if the dominant intention of the contract is the rendering
of a service, which will amount to a works contract, after the Forty-sixth
Amendment the State would now be empowered to levy sales tax on the material
used in such contract. The conclusion arrived at in Rainbow Colour Lab case, in
our opinion, runs counter to the express provision contained in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366 (29A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> as also of the Constitution Bench decision of this Court in
</span><a href="https://indiankanoon.org/doc/732612/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Builders'
Association of India and Others vs. Union of India and Others</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> (1989) 2 SCC 645." [emphasis supplied] </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">18) It is amply clear from the above
and hardly needs clarification …</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">19) In view of the above, the
argument of the respondent assessees that ACC Ltd. case did not over-rule
Rainbow Colour Lab's case is, therefore, clearly misconceived. In fact, we are
not saying so for the first time as a three member Bench of this Court in M/s
Larsen and Toubro has already stated that ACC Ltd. had expressly over-ruled
Rainbow Colour Lab while holding that dominant intention test was no longer
good test after 46th Constitutional Amendment. We may point out that learned
counsel for the respondent assessees took courage to advance such an argument
emboldened by certain observations made by two member Bench in the case of </span><a href="https://indiankanoon.org/doc/890984/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">C.K. Jidheesh v.
Union of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">[8], wherein the Court has remarked
that the observations in ACC Ltd. were merely obiter. In Jidheesh, however, the
Court did not notice that this very argument had been rejected earlier in </span><a href="https://indiankanoon.org/doc/6544121/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Bharat Sanchar Nigam
Ltd. v. Union of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">[9].
Following discussion in Bharat Sanchar is amply demonstrative of the same: </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"46. This conclusion was
doubted in </span><a href="https://indiankanoon.org/doc/952963/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Associated
Cement Companies Ltd. v. Commissioner of Customs</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">, (2001) 4 SCC 593 saying: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">47. We agree. After the 46th Amendment,
the sale element of those contracts which are covered by the six sub-clauses of
Clause (29A) of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> are separable and may be subjected
to sales tax by the States under Entry 54 of List II and there is no question
of the dominant nature test applying. Therefore, in 2005, </span><a href="https://indiankanoon.org/doc/890984/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">C.K. Jidheesh v.
Union of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> - (2005) 8 SCALE 784 held that the
aforesaid observations in Associated Cement (supra) were merely obiter and that
Rainbow Colour Lab (supra) was still good law, it was not correct. It is
necessary to note that Associated Cement did not say that in all cases of
composite transactions the 46th Amendment would apply"</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">66. It then clarified that Gannon
Dunkerley-I survived the Forty-sixth Constitutional Amendment in two respects.
First, with regard to the definition of "sale" for the purposes of
the Constitution in general and for the purposes of Entry 54 of List II in
particular except to the extent that the clauses in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> operate and second, the dominant nature test would be
confined to a composite transaction not covered by </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A).</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> In other words, in Bharat Sanchar, this Court reiterated
what was stated by this Court in Associated Cement that dominant nature test
has no application to a composite transaction covered by the clauses of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A).</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> Leaving no ambiguity, it said that after the Forty- sixth
Amendment, the sale element of those contracts which are covered by six
Sub-clauses of Clause 29A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> are separable and may be subjected to sales tax by the
States under Entry 54 of List II and there is no question of the dominant
nature test applying. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">67. In view of the statement of law
in Associated Cement and Bharat Sanchar, the argument advanced on behalf of the
Appellants that dominant nature test must be applied to find out the true
nature of transaction as to whether there is a contract for sale of goods or
the contract of service in a composite transaction covered by the clauses of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> has no merit and the same is rejected. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">70. The Forty-sixth Amendment leaves
no manner of doubt that the States have power to bifurcate the contract and
levy sales tax on the value of the material involved in the execution of the
works contract. The States are now empowered to levy sales tax on the material
used in such contract. In other words, Clause 29A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> empowers the States to levy tax on the deemed sale." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">21) To sum up, it follows from the
reading of the aforesaid judgment that after insertion of clause 29-A in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">, the Works Contract which was indivisible one by legal fiction,
altered into a contract, is permitted to be bifurcated into two: one for
"sale of goods" and other for "services", thereby making
goods component of the contract exigible to sales tax. Further, while going
into this exercise of divisibility, dominant intention behind such a contract,
namely, whether it was for sale of goods or for services, is rendered otiose or
immaterial. It follows, as a sequitur, that by virtue of clause 29-A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">, the State Legislature is now empowered to segregate the
goods part of the Works Contract and impose sales tax thereupon. It may be
noted that Entry 54, List II of the Constitution of India empowers the State
Legislature to enact a law taxing sale of goods. Sales tax, being a
subject-matter into the State List, the State Legislature has the competency to
legislate over the subject. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">23) It was also argued that
photograph service can be exigible to sales tax only when the same is
classifiable as Works Contract. For being classified as Works Contract the
transaction under consideration has to be a composite transaction involving
both goods and services. If a transaction involves only service i.e. work and
labor then the same cannot be treated as Works Contract. It was contended that
processing of photography was a contract for service simplicitor with no
elements of goods at all and, therefore, Entry 25 could not be saved by taking
shelter under clause 29-A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the Constitution. For this proposition, umbrage under
the judgment in B.C. Kame's case was sought to be taken wherein this Court held
that the work involving taking a photograph, developing the negative or doing
other photographic work could not be treated as contract for sale of goods. Our
attention was drawn to that portion of the judgment where the Court held that
such a contract is for use of skill and labour by the photographer to bring
about desired results inasmuch as a good photograph reveals not only the
asthetic sense and artistic faculty of the photographer, it also reflects his
skill and labour. Such an argument also has to be rejected for more than one
reasons. In the first instance, it needs to be pointed out that the judgment in
Kame's case was rendered before the 46th Constitutional Amendment. Keeping this
in mind, the second aspect which needs to be noted is that the dispute therein
was whether there is a contract of sale of goods or a contract for service.
This matter was examined in the light of law prevaling at that time, as
declared in Dunkerley's case as per which dominant intention of the contract
was to be seen and further that such a contract was treated as not divisible.
It is for this reason in BSNL and M/s Larsen and Toubro cases, this Court
specifically pointed out that Kame's case would not provide an answer to the
issue at hand. On the contrary, legal position stands settled by the
Constitution Bench of this Court in </span><a href="https://indiankanoon.org/doc/70882663/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Kone Elevator India
Pvt. Ltd. v. State of Tamil Nadu and Ors</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.[10].
Following observations in that case are apt for this purpose: "On the
basis of the aforesaid elucidation, it has been deduced that a transfer of
property in goods under Clause (29A)(b) of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> is deemed to be a sale of goods involved in the execution of
a Works Contract by the person making the transfer and the purchase of those
goods by the person to whom such transfer is made. One thing is significant to
note that in Larsen and Toubro (supra), it has been stated that after the
constitutional amendment, the narrow meaning given to the term "works
contract" in Gannon Dunkerley-I (supra) no longer survives at present. It
has been observed in the said case that even if in a contract, besides the
obligations of supply of goods and materials and performance of labour and
services, some additional obligations are imposed, such contract does not cease
to be works contract, for the additional obligations in the contract would not
alter the nature of the contract so long as the contract provides for a
contract for works and satisfies the primary description of works contract. It
has been further held that once the characteristics or elements of works
contract are satisfied in a contract, then irrespective of additional
obligations, such contract would be covered by the term "works
contract" because nothing in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A)(b)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> limits the term "works contract" to contract for
labour and service only." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">24) Another attack on the insertion
of Entry 25 pertained to retrospectivity given to this provision. It was sought
to be argued that amendment to the Act was made by Karnataka State Laws Act,
2004 which came into force w.e.f. 29.01.2004 and insertion of Entry 25 with
retrospective effect i.e. w.e.f. 01.07.1989 was not permissible. To put it
otherwise, the argument was that even if Entry 25 is held to be valid, it
should be made prospective i.e. w.e.f. 29.01.2004. According to the learned
senior counsel, Entry 25 with retrospective effect is onerous on the respondents
and if the respondents are directed to pay these amounts, they will face severe
financial crisis. Such an onerous provision, in their submission, would violate
the fundamental rights of the respondents guaranteed under </span><a href="https://indiankanoon.org/doc/935769/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 19(1)(g)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> which guarantees freedom to carry on trade, business or
profession. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">25) We are afraid, </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">26) Position stated above has to be
read in the context that the legislature is, otherwise, competent to pass
amendments of this nature from retrospective effect. The principle that such a
power exists with the legislature has been reiterated time and again by this
Court. [See: (1) </span><a href="https://indiankanoon.org/doc/97084276/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">National
Agricultural Co-operative Marketing Federation of India Ltd. and Anr. v. Union
of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">[11], (2) </span><a href="https://indiankanoon.org/doc/1018531/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Shri Prithvi Cotton
Mills Ltd. and Anr. v. Broach Borough Municipality and Ors</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.[12], (3) Indian Aluminium Co. etc. etc. v. State of Kerala
and others, (4) Hiralal Rattanlal etc. etc. v. State of U.P. and Anr. etc.
etc.[13] and (5) </span><a href="https://indiankanoon.org/doc/505842/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Union
of India (UOI) and Anr. v. Raghubir Singh (Dead</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">) by Lrs. Etc.[14]]. It is not necessary to discuss all
these judments and our purpose would be served by extensively quoting from the
case in National Agricultural Co-operative Marketing Federation of India Ltd.: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"13. That the Legislature can
enact laws retrospectively is not in dispute. Nor is it disputed that the amendment
is intended to be retrospective and that the amendment would at least
prospectively exclude all cooperative societies except the primarily society
from the benefit of </span><a href="https://indiankanoon.org/doc/1905838/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Section
80P(2)(a)(iii)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> of the Income Tax Act. According to
the appellants, the amendment cannot be considered to have retrospective
operation in the absence of a validating provision nor could Parliament reverse
the judgment of this Court by such statutory overruling. If the amendment is
construed as having retrospective operation, then, it is submitted, the
amendment is unconstitutional because it seeks to impose a tax on apex
societies for the last 31 years, it was contended that by denying the deduction
to the apex societies, the farmers and the primary societies would be vitally
affected as it would be reflected in the returns obtained by them. This would
be contrary to the legislative intent which was to benefit all societies which
market agricultural produce. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">xx xx xx </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">28. The test of the length of time
covered by the retrospective operation cannot by itself, necessarily be a
decisive test. </span><a href="https://indiankanoon.org/doc/1216757/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Rai
Ramkrishna and Ors. v. The State of Bihar</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">,
[1963] 50 ITR 171 (SC) Account must be taken of the surrounding facts and
circumstances relating to the taxation and the legislative background of the
provision. Jawahamal v. State of Rajasthan: [1966] 1 SCR 890 To recapitulate
the legislative background of the particular statutory provision in question
before us - the first authoritative interpretation of </span><a href="https://indiankanoon.org/doc/1645178/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Section
80P(2)(a)(iii)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> was made in 1994 in Assam
Cooperatives Supra when it held that the word "of" must be construed
as "produced by". Therefore, the law as it stood from 1968 was, by
the decision, required to be read in precisely this manner and presumably
assessments of Apex Societies were commended and concluded on this basis. The
situation continued till 1998 till this Court reversed Assam Cooperatives in
Kerala Cooperative Marketing Federation Ltd. Supra. Before the assessment year
was over, by the 1998 Amendment the word "of" was substituted with
"given by". In real terms therefore there was hardly any retrospectivity,
but a continuation of the status quo ante. The degree and extent of the
unforeseen and unforeseeable financial burden was, in the circumstances,
minimal and cannot be said to be unreasonable or unconstitutional. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">27) We would also like to refer to
the case of </span><a href="https://indiankanoon.org/doc/174910953/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Hiralal
Ratanlal v. State of U.P</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.[15],
wherein it was observed "the source of the legislative power to levy sales
or purchase tax on goods is Entry 54 of the List II of the Constitution. It is
well settled that subject to Constitutional restrictions a power to legislate
includes a power to legislate prospectively as well as retrospectively. In this
regard legislative power to impose tax also includes within itself the power to
tax retrospectively." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">28) We would like to point out at
this stage that the High Court in the impugned judgment has not dealt with the
mater in its correct perspective. The reason given by the High Court in
invalidating Entry 25 is that this provision was already held unconstitutional
by the said High Court in Keshoram's case against which the SLP was also
dismissed and in view of that decision, it was not permissible for the
legislature to re-enact the said Entry by applying a different legal principle.
According to us, this was clearly an erroneous approach to deal with the issue
and the judgment of the High Court is clearly unsustainable. The High Court did
not even deal with various facets of the issue in their correct perspective, in
the light of subsequent judgments of this Court with specific rulings that
Rainbow Colour Lab is no longer a good law. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">29) The impugned judgment of the
High Court is accordingly set aside, the present appeal is allowed and as a
result thereof, the writ petitions filed by the respondents in the High Court
are dismissed holding that Entry 25 of Schedule VI of the Act is
constitutionally valid. There shall, however, be no order as to costs. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.............................................CJI
(H.L. DATTU) .............................................J. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(A.K. SIKRI)
.............................................J. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(ARUN MISHRA) NEW DELHI; </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">JANUARY 30, 2015. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">[1] 121 (2001) STC 175 [2] (2000) 2
SCC 385 [3] (2001) 4 SCC 593 [4] ILR 2003 Kar 4883 [5] (1993) 1 SCC 364 [6]
(1989) 2 SCC 645 [7] (2014) 1 SCC 708 [8] (2005) 13 SCC 37 [9] (2006) 3 SCC 1
[10] (2014) 7 SCC 1 [11] (2003) 5 SCC 23 [12] (1969) 2 SCC 283 [13] (1973) 1
SCC 216 [14] (1989) 2 SCC 754 [15] (1973) 1 SCC 216</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> FACEBOOK </span></div>
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<br /></div>
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<a href="https://www.facebook.com/swaminathanv3/posts/1476350949107853?pnref=story"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.facebook.com/swaminathanv3/posts/1476350949107853?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">At the outset, the first and
foremost point requiring to be made a special note is that the SC Judgment has
been handed down in civil appeal proceedings. As such, in the proceedings both
before the lower courts and the apex court, the deeming provisions have been
addressed and argued on the premise that the constitutional validity /
propriety of such provisions is no longer open to be agitated or re argued-
that is, no longer res integra. To put it differently, if at all considered to
be worth agitating or re agitating, then the only recourse is to have all the
related issues taken , afresh, before the SC in writ proceedings. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">For such a purpose, the input
viewpoints as canvassed in the two write-ups @ the Links below, may be summoned
for help/ made appropriate use of : </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><> </span><a href="http://swaminathanv208.blogspot.in/2016/06/deeming-legal-fiction.html?view=mosaic" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://swaminathanv208.blogspot.in/…/deeming-legal-fiction.…</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<> </span><a href="http://swaminathanv208.blogspot.in/2016/07/deeming-legal-fiction-contd.html" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://swaminathanv208.blogspot.in/…/deeming-legal-fiction-…</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Now, Back to the instant case:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Needs a close study; having in mind
the ongoing controversy wrt levy of service tax, on the 'deemed works contract'
in respect of a realty transaction; that was contested to be an invisible
contract, for sale of an 'immovable property. The common factor, if at all any,
is that there is a 'deeming' concept invoked. But the fine points of
distinction are more than one. In the instant case the main plank of argument
on behalf of taxpayer has been that the contract is a composite 'works
contract', indivisible ; and cannot be split so as to levy sales tax by deeming
any part of it as for a 'sale of goods'. In contrast, in the other realty
related case, the taxpayer's contention has been that the contract was for sale
of 'immovable property'; and cannot be split by deeming any portion of it as a
'works contract', so as to levy VAT and SERVICE TAX on such portions as for
'sale of goods' and 'supply of services for construction', respectively.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Full TEXT of the JUDGMENT @ </span><a href="https://indiankanoon.org/doc/91401411/" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/91401411/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">KEY Note (on a tentative perusal): </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">As noted, the eminent Advocate has,
in addressing his arguments, cited/relied on case law, including the case of
'Kone Elevator' adjudicated upon by the SC. Nonetheless, the matter has been
decided in Revenue's favor accepting the pleas on its behalf. In short, held
that, - the judgment in Kone Elevator case is not applicable. Instead, the
judgment in the matter of State of Karnataka and Others v. Pro Lab and Others
has been followed, to be applicable.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Not unsurprisingly, the case law
cited and relied upon by both the sides include all those leading earlier
Judgments for or against the proposition (s) respectively urged by the
disputant - taxpayer or the Revenue - not excluding the case law on the 'deemed
works contract' in regard to transactions in Realty sector. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">CROSS Refer: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1469789339764014"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.facebook.com/swaminathanv3/posts/1469789339764014?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">On the Constitutional Amendment
found repeatedly referred, if so itching to know more: </span><a href="https://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0ahUKEwiT5ovAk5PXAhWMPo8KHervAGMQFggvMAE&url=https%3A%2F%2Findiankanoon.org%2Fsearch%2F%3FformInput%3D46th%2520amendment&usg=AOvVaw09TmEvGUNm2igJnjI1HVG9" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.google.co.in/url…</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Briefly stated: This deserves to be
specially marked as an instance, - rather as one more of the instances ,
galore, in which the vexing inconsistency in judicial views happened to have
been touched upon; say @ -</span><a href="https://www.facebook.com/swaminathanv3/posts/1466739346735680"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.facebook.com/swaminathanv3/posts/1466739346735680?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<span style="color: blue;"> Xtracts from Bansals' case :</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">46. </span><a href="https://indiankanoon.org/doc/1726678/" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">In
Mathuram Agrawal v. State of M.P</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.:
(1999) 8 SCC 667, the Supreme Court held as under:- </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">―In a taxing Act it is not possible
to assume any intention or governing purpose of the statute more than what is
stated in the plain language. It is not the economic results sought to be
obtained by making the provision which is relevant in interpreting a fiscal
statute. Equally impermissible is an interpretation which does not follow from
the plain, unambiguous language of the statute. Words cannot be added to or
substituted so as to give a meaning to the statute which will serve the spirit
and intention of the legislature. <span style="color: #e69138;">The statute
should clearly and unambiguously convey the three components of the tax law
i.e. the subject of the tax, the person who is liable to pay the tax and the
rate at which the tax is to be paid. If there is any ambiguity regarding any of
these ingredients in a taxation statute then there is no tax in law. Then it is
for the legislature to do the needful in the matter.‖ </span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">47. A similar view was expressed by
the <i><span style="color: #b45f06;">Supreme Court in Govind Saran Ganga Saran v.
CST: (1985) 155 ITR 144 ( SC) wherein the Court held</span></i> as under:- </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">―6. <i><span style="color: #b45f06;">The
components which enter into the concept of a tax are well known. The first is
the character of the imposition known by its nature which prescribes the
taxable event attracting the levy, the second is a clear indication of the
person on whom the levy is imposed and who is obliged to pay the tax, the third
is the rate at which the tax is imposed, and <b>the fourth is the measure or
value to which the rate will be applied for computing the tax liability. If
those components are not clearly and definitely ascertainable, it is difficult
to say that the levy exists in point of law.</b> Any uncertainty or vagueness
ill the legislative scheme defining any of those components of the levy will be
fatal to its validity.</span></i>‖ </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">48. </span><a href="https://indiankanoon.org/doc/38073485/" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">In
Commissioner Central Excise and Customs, Kerala v. Larsen & Toubro Ltd</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">. (supra), the Supreme Court considered the question whether
service tax could be levied on indivisible works contract under clauses (g),
(zzd), (zzh), (zzq) and (zzzh) of sub-section 105 of Section 65 of the Act. <i><span style="color: #b45f06;">The Court referred to various earlier decisions on the
question whether a levy of tax could be sustained in absence of the machinery
provisions and held that since neither the Act nor Rules provided for any
machinery provisions to exclude the non-service element from a composite
contract, the taxable services referred in clauses (g), (zzd), (zzh), (zzq) and
(zzzh) of sub-section 105 of Section 65 of the Act could only refer to services
in relation to a service contract simplicitor and not to composite contracts.</span></i>
The relevant extract of the said decision is quoted below:- </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l29 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> </span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<i><span style="background: white; color: #20124d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">KEY
Point (of poser) :</span></i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<i><span style="background: white; color: #20124d;"><br />
Is it not arguable that the levy of GST on 'ongoing' (building construction)
project is illegal / illegitimate , hence ulra vires, in laying down that
one-third of the consideration shall be 'DEEMED to be the 'cost of land', on a
rule of thumb basis" ?</span></i><br />
<br />
<i><span style="background: white; color: #20124d;">For, how /why such an arbitrary
rule fixing the value of land to be excluded, and taxing the balance as for
"DEEMED WORKS CONTRACT" ,- having no regard to the reality that the
'value' of land is quite likely - factually /actually - not be uniform, but
vary, with no definiteness, on a case to case basis- be rightly regarded
to squarely meet / fully satisfy one -the fourth -of the essential components
, which, according to case law (see above), is required to be clearly and
definitely ascertain -able (ed) ! </span></i><br />
<br />
<i><span style="background: white; color: #20124d;">KEY NOTE:</span></i><br />
<i><span style="background: white; color: #20124d;"><br />
In L&T SC case @</span></i><br />
</span><a href="https://indiankanoon.org/doc/38073485/" target="_blank"><i><span style="background: white; color: windowtext; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/38073485/</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
A Revisit (Is a MUST) ><br />
<br />
<br />
<br />
<br />
REASON < Why so strong as not to justifiably regard otherwise, quite a few
of the SC cases cited / followed, especially SC in Heinz case ( </span><a href="https://indiankanoon.org/doc/95535966/"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">https://indiankanoon.org/doc/95535966/
)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">could be urged to more than amply
support; and, the conclusive observations of the SC in para. 43, have to be
regarded to lend adequate credence /credibility for taking such a stance (?!).<br />
<br />
<> Para 35 (excerpt) - ".... However, in cases where the statute was
completely discriminatory or provides no procedural machinery for assessment
and levy of tax <b><i>OR</i></b> WHERE IT WAS CONFISCATORY , THE COURT WOULD BE
JUSTIFIED IN STRIKING IT DOWN AS UNCONSTITUTIONAL. In such cases the character
of the material provisions of the impugned statute may be such as may justify
the Court taking the view that in substance the taxing statute IS A CLOAK
ADOPTED BY THE LEGISLATURE FOR ACHIEVING ITS CONFISCATORY PURPOSE " (FONT
supplied- with double emphasis on <b><i>"OR"</i></b> )<br />
<br />
<br />
<br />
</span><i><span style="background: white; color: #20124d; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">The
obvious implication is that, - even if were to proceed that the exclusion of
land value on an arbitrary basis (see Key Point supra) meets with the mandated
requirement of a procedural machinery for assessment and levy of tax, it could
be still be validly urged , the levy is 'unconstitutional' on <b>inter alia</b>
the ground that it is 'confiscatory' (verging on detestable 'tax terrorism'
(extortion-ism !)of its kind, - having been rooted on convoluted logic)!</span></i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="background: white; color: #20124d; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">(Better
the apex court so declares,to restore the constitutional propriety, fully and
finally,in a time-bound manner; in preference to leaving it to being litigated
until the D'day of redemption!) </span></i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
<b><i><span style="color: #0c343d;">CROSS refer (related topic) @</span></i></b><br />
<br />
</span><a href="http://vswaminathan-swamilook.blogspot.in/2018/01/levy-of-st-gst-on-housing-complex-contd.html"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">http://vswaminathan-swamilook.blogspot.in/2018/01/levy-of-st-gst-on-housing-complex-contd.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> <br />
<br />
<span style="color: blue;"> <><><><> </span><br />
<span style="color: blue;">RESOURCES (related) ></span><br />
<br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"Law Makers" - in changed times WHO ARE THEY ? </span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Legslators<br />
<br />
Judicary<br />
- i.e, BENCH<br />
<br />
and /or BAR<br />
<br />
REF. NAP's<br />
<br />
Archangels as<br />
<br />
PROVIDENCE - Obedience to<br />
<br />
RELATED<br />
<br />
b/f FB </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1124526434290308?pnref=story"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1124526434290308?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1480710705338544?pnref=story"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1480710705338544?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1480858585323756?pnref=story"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1480858585323756?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1480850778657870?pnref=story"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1480850778657870?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1481608775248737?pnref=story"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1481608775248737?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1478931582183123?pnref=story"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1478931582183123?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<a href="https://www.facebook.com/swaminathanv3/posts/1481629988579949?pnref=story"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1481629988579949?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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Who are the progressive 'lawmakers' reported to have joined the public
rally !- Going by honorable guess, - it could not just be any of , or none of
those, who are formally elected and supposed to act as PEOPLE's representatives
in the Legislative bodies; perhaps, most probably, belonging to those other
categories of !!</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Posted by </span><a href="https://www.blogger.com/profile/13159075684706749527" title="author profile"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">vswaminathan </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">at </span><a href="http://vswaminathan-swamilook.blogspot.com/2017/10/sc-in-re-hume-pipe-study.html" title="permanent link"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">6:12 PM</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="https://www.blogger.com/post-edit.g?blogID=1003196678703487728&postID=5385364941297434377&from=pencil" title=""Edit Post" "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_edit_allbkg.gif" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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land owner to 'cg't- SC Revisits...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
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NEW(er) Angles !</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l16 level2 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/08/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">August </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(3) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l16 level2 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/07/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">July </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(3) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l16 level2 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/06/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">June </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(1) </span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l12 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2015/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">2015 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(107)
</span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l24 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2014/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">2014 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(122)
</span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l23 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2013/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">2013 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(241)
</span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l13 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2012/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">2012 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(4)
</span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l0 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in; text-align: justify;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2011/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">2011 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(52)
</span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Ethereal theme. Powered by </span><a href="https://www.blogger.com/" target="_blank"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Blogger</span></a><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">. </span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">GST-
BACK Drop > </span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> To serve as a back drop : </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> EXTRACTS from the landmark
Judgment of the SC ..</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">@</span><i><span style="background: white; color: #20124d; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
In L&T SC case @</span></i><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
</span><a href="https://indiankanoon.org/doc/38073485/" target="_blank"><i><span style="background: white; color: blue; font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://indiankanoon.org/doc/38073485/</span></i></a><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3. The Law Commission of India in
its 61st Report elaborately examined the law laid down in Gannon Dunkerley’s
case and suggested that the relevant entry contained in the 7th Schedule to
List II to the Constitution of India - Entry 54 - could either be amended; or a
fresh entry in the State List could be added; or </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> which is
a definition clause could be amended so as to widen the definition of “sale”,
and include therein indivisible composite works contracts. Having regard to the
said recommendation of the Law Commission, the Constitution (46th </span><a href="https://indiankanoon.org/doc/1210757/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Amendment) Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> was
passed in 1983 by which Parliament accepted the 3rd alternative of the Law
Commission, and amended </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
by adding sub-clause (29A). We are concerned with sub-clause (b) of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Article 366 (29A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
which reads as follows:- </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">366 (29A) “tax on the sale or purchase of goods” includes- </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(b) a tax on the transfer of property in goods (whether as
goods or in some other form) involved in the execution of a works contract; </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">and such transfer, delivery or supply of any goods shall be
deemed to be a sale of those goods by the person making the transfer, delivery
or supply and a purchase of those goods by the person to whom such transfer,
delivery or supply is made; </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4. The Constitutional amendment so
passed was the subject matter of a challenge in </span><a href="https://indiankanoon.org/doc/732612/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Builders' Assn. of India v. Union of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, (1989) 2 SCC 645 *. This challenge was ultimately repelled
and this Court stated:- </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">“… After the 46th Amendment, it has become possible for the
States to levy sales tax on the value of goods involved in a works contract in
the same way in which the sales tax was leviable on the price of the goods and
materials supplied in a building contract which had been entered into in two
distinct and separate parts as stated above.” (at para 36) </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">5. This is the historical setting
within which the present controversy arises. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6. Service tax was introduced by the
</span><a href="https://indiankanoon.org/doc/104566/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Finance Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, 1994 and
various services were set out in </span><a href="https://indiankanoon.org/doc/104566/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Section 65</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> thereof
as being amenable to tax. The legislative competence of such tax is to be found
in </span><a href="https://indiankanoon.org/doc/1270258/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Article 248</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
read with Entry 97 of List I of the 7th Schedule to the Constitution of India.
All the present cases are cases which arise before the 2007 amendment was made,
which introduced the concept of “works contract” as being a separate subject
matter of taxation. Various amendments were made in the sections of the </span><a href="https://indiankanoon.org/doc/104566/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Finance Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> by which
“works contracts” which were indivisible and composite were split so that only
the labour and service element of such contracts would be taxed under the
heading “Service Tax”.<br />
<br />
* </span><a href="https://indiankanoon.org/doc/732612/"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://indiankanoon.org/doc/732612/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
CROSS refer- <br />
<br />
</span><a href="https://indiankanoon.org/doc/155272316/"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://indiankanoon.org/doc/155272316/ (A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #b45f06; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">READ paras 1 and 2 of above; and Xtract from para 2 (inset):</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: #b45f06; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
"Be that as it may, apart from the disputes in hand, the point which we
have to examine is whether the ratio of the judgment of the Division Bench in
the case of Raheja Development Corporation (supra) as enunciated in Para 20, is
correct. If the Development Agreement is not a works contract could the
Department rely upon the second contract, which is the Tripartite Agreement and
interpret it to be a works contract, as defined under the 1957 Act. The
Department has relied upon only the judgment of this Court in Raheja
Development Corporation(supra) case because para 20 does assist the Department.
</span><i><span style="color: #cc0000; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">However, we are of the
view that if the ratio of Raheja Development case is to be accepted then there
would be no difference between works contract and a contract for sale of
chattel as a chattel.</span></i><span style="color: #b45f06; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Lastly, could it be said
that petitioner - Company was the contractor for prospective flat purchaser.
Under the definition of the term "works contract" as quoted above the
contractor must have undertaken the work of construction for and on behalf of
the contractor (sic.) for cash, deferred or any other valuable consideration. </span><i><span style="color: #cc0000; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">According to the Department, Development Agreement is not works
contract but the Tripartite Agreement is works contract which, prima facie,
appears to be fallacious. There is no allegation that the Tripartite Agreement
is sham or bogus."</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><a href="https://www.google.com/search?source=hp&ei=Ng4iW8nSKcvTvAS5zYigDw&q=amendments+of+the+indian+constitition+to+introduce+%27deemed+works+contract%27+&oq=amendments+of+the+indian+constitition+to+introduce+%27deemed+works+contract%27+&gs_l=psy-ab.12...4756.54524.0.57646.78.76.1.0.0.0.223.8823.3j71j1.75.0....0...1.1.64.psy-ab..2.54.6216.0..0j35i39k1j0i131k1j0i30k1j0i22i30k1j0i13i30k1j33i160k1j0i13i5i30k1j33i22i29i30k1.0.E7-xMSBdx00"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">"DEEMED WORKS CONTRACT" - HIstory of related
Consitutional Amendments > (B)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><
within - </span><a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=4&cad=rja&uact=8&ved=0ahUKEwionOTLx9LbAhVGuY8KHT7WBWUQFgg8MAM&url=http%3A%2F%2Fwww.legalservicesindia.com%2Farticle%2F1522%2FDeemed-Sale.html&usg=AOvVaw2ST2eRA3z3t3Zv6nrGiC7q"><b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Deemed Sale - Legal Services India</span></b></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Xtract - </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <br />
Thus, the 46th Constitutional Amendment widened the horizon of the term ‘sale’
which was conventionally understood as transfer of complete property in goods
for valuable consideration. Now sales tax is levied on both sale as envisaged
in the Sale of Goods Act, 1930 as well as that envisaged in Article 366 (29A)
of the Constitution of India and the provisions as incorporated in Central
Sales Tax Act and State VAT Acts. Now transactions in the nature of sale are
also liable to sales tax like compulsory transfer, goods involved in works contract,
right to use goods, transfer among members of unincorporated association,
supply of food articles and hire purchase. This leads to confusion as to
whether certain transactions are liable to both Sales as well as Service Tax
and leads to escalation of prices.<br />
<br />
</span><i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Now we await the implementation of
Goods and Services Tax, which is a comprehensive tax levy on manufacture, sale
and consumption of goods and services at a national level which aims to remove
all doubts and multiple layers of taxation existing currently. This will
benefit individuals as prices are likely to come down.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 18.0pt; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-back-drop.html">http://vswaminathan-swamilook.blogspot.com/2018/06/gst-back-drop.html</a></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">SC
in re. Hume Pipe - A Study </span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #953735; font-family: "Times New Roman","serif"; font-size: 26.0pt; mso-fareast-font-family: "Times New Roman";">SC in re Hume Pipe </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">FACTS </span></div>
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Xtracts ><br />
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"....However, the same was rejected by the Commercial Tax Officer vide his
order dated September 26, 1994 making it clear to the assessee that the pipes
manufactured and supplied by it fall within the definition of ‘sale of goods’
and that the contract is divisible in nature. </span><span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">75% value of the contract was treated as consideration for sale
of goods."</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
"......In addition, relying upon Rule 10B of the 1955 Rules, Mr. Datar
contended that the assessee was entitled to characterisation of its contract
under the said Rule and once this exercise is undertaken, it would be apparent
that the contract in question was works contract, which was indivisible in
nature.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">countered the aforesaid submissions
and maintained that the works contract involved in this case is rightly held to
be divisible in nature. According to him, two types of work orders had been
issued by the State Government. As per those orders, the work of supply of
pipes and the works for contract of civil work are two different contracts in
which the first part is concerned with sale of pipes on which tax has been
imposed in accordance with the rates applicable to the pipes, and for which
exemption certain cannot be issued as supply in such cases falls within the
definition of ‘sale’…"<br />
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ASIDE (own observations):<br />
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On a tentative perusal of the SC Judgment, so far as is seen, the levy of sales
tax has been made on </span><span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"75% value of the
contract was treated as consideration for sale of goods."</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.....................</span></div>
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<a href="https://indiankanoon.org/doc/150881995/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/150881995/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Gannon</span></div>
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<a href="https://indiankanoon.org/doc/557776/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/557776/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Builders Asscn.</span></div>
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<a href="https://indiankanoon.org/doc/732612/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/732612/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">XTRACTS</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">The interpretation which is to be
assigned to clause 29-A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> is stated with remarkable clarity
in </span><a href="https://indiankanoon.org/doc/155272316/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">M/s
Larsen Toubro and another v. State of Karnataka and another</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[7], by a three Judge Bench in the following words:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">61. Viewed thus, a transfer of
property in goods under Clause 29A(b) of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> is deemed to be a sale of the goods involved in the
execution of a works contract by the person making the transfer and the
purchase of those goods by the person to whom such transfer is made.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">62. The States have now been
conferred with the power to tax indivisible contracts of works. This has been
done by enlarging the scope of "tax on sale or purchase of goods"
wherever it occurs in the Constitution. Accordingly, the expression "tax
on the sale or purchase of goods" in Entry 54 of List II of Seventh
Schedule when read with the definition Clause 29A, includes a tax on the
transfer of property in goods whether as goods or in the form other than goods
involved in the execution of works contract. The taxable event is deemed sale.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">11. Prior to the Amendment of
Article 366, in view of the judgment of this Court In State of Madras v Gannon
Dunkerley and Co., the State could not levy sales-tax on sale of goods involved
in a work's contract because the contract was indivisible. All that has
happened In law after the 46th Amendment and the judgment of this Court in
Builders case (supra) is that it is now open to the States to divide the works
contract into two separate contracts by a legal fiction (i) contract for sale
of goods involved in the said works contract and (it) for supply of labour and
service. This division of contract under the amended law can be made only if
the works contract involved a dominant intention to transfer the property in
goods and not in contracts where the transfer in property takes place as an
incident of contract of service. The Amendment, referred to above, has not
empowered the State to indulge in microscopic division of contracts involving
the value of materials used incidentally in such contracts. What is pertinent
to ascertain in this connection is what was the dominant intention of the
contract. Every contract, be it a service contract or otherwise, may involve
the use of some material or the other in execution of the said contract. State
is not empowered by the amended law to impose sales-tax on such incidental
materials used in such contracts. This is clear from the judgment of this Court
in Hindustan Aeronautics Ltd. v. State of Karnataka [1984]2SCR248, where it was
held thus:</span></div>
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<br /></div>
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<a href="https://indiankanoon.org/doc/527106/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Hindustan
Aeronautics Ltd. v. State of Karnataka</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
[1984]2SCR248, where it was held thus: </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">...Mere passing of property in an article or commodity
during the course of performance of the transaction in question does not render
the transaction to be transaction of sale. Even in a contract purely of work or
service, it is possible that articles may have to be used by the person
executing the work, and property in such articles or materials may pass to the
other party. That would not necessarily convert the contract into one of sale
of those materials. In every case, the Court would have to find out what was
the primary object of the transaction and the intention of the parties while
entering into it...." </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">The photographs are not marketable
or saleable commodity and as such no tax can be levied. Entry 25 of the Sixth
Schedule to the Karnataka Sales Tax Act, 1957, therefore is beyond the scope of
</span><a href="https://indiankanoon.org/doc/237570/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 466</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> of the Constitution of India.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">17) Within one year of the said
judgment, this very issue again cropped up for discussion and decision before a
three Judge Bench in ACC Ltd. case. The issue arose under the </span><a href="https://indiankanoon.org/doc/1059693/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Customs Act</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, 1962 viz. whether the drawings, designs etc. relating to
machinery or industrial technology were goods which were leviable to duty of
customs on their transaction value at the time of their report. However, since
the issue related to meaning that has to be given to the expression
"goods", the case law on this aspect including Gannon Dunkerley &
Kame's case were specifically taken note of and discussed. The Court also
noticed the effect of 46th Amendment and in the process commented upon the
judgment in the Rainbow Colour Lab's case. The Court specifically remarked that
Gannon Dunkerley & Kame's judgments were of pre 46th Amendment era which
had no relevance after the said Constitutional amendment. It can be discerned
from the following discussion contained therein:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">…</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"15. Thus, it is clear that unless there is sale and
purchase of goods, either in fact or deemed, and which sale is primarily
intended and not incidental to the contract, the State cannot impose sales tax
on a works contract simpliciter in the guise of the expanded definition found
in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366(29A)(b)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> read with </span><a href="https://indiankanoon.org/doc/1755673/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Section 2(n)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> of the State Act. On facts as we have noticed that the work
done by the photographer which as held by this Court in Kame case is only in
the nature of a service contract not involving any sale of goods, we are of the
opinion that the stand taken by the respondent State cannot be sustained."
</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">22. Even though in our opinion the decisions relating to
levy of sales tax would have, for reasons to which we shall presently mention,
no application to the case of levy of customs duty, the decision in Rainbow
Colour Lab case (supra) requires consideration. As a result of the Forty-sixth
Amendment, sub-</span><a href="https://indiankanoon.org/doc/237570/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">article
29A</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> was inserted as a result whereof tax on the sale or
purchase of goods was to include a tax on the transfer of property in goods
(whether as goods or in some other form) involved in the execution of a works
contract. Taking note of this amendment this Court in Rainbow Colour Lab at
page 388-389 observed as follows: </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">23. In arriving at the aforesaid conclusion the Court
referred to the decision of this Court in </span><a href="https://indiankanoon.org/doc/527106/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Hindustan
Aeronautics Ltd. vs. State of Karnataka</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
(1984) a SCC 706 and Everest Copier (supra). But both these cases related to
pre-Forty-sixth Amendment era where in a works contract the State had no
jurisdiction to bifurcate the contract and impose sales tax on the transfer of
property in goods involved in the execution of a works contract. The
Forty-sixth Amendment was made precisely with a view to empower the State to
bifurcate the contract and to levy sales tax on the value of the material
involved in the execution of the works contract, notwithstanding that the value
may represent a small percentage of the amount paid for the execution of the
works contract. Even if the dominant intention of the contract is the rendering
of a service, which will amount to a works contract, after the Forty-sixth
Amendment the State would now be empowered to levy sales tax on the material
used in such contract. The conclusion arrived at in Rainbow Colour Lab case, in
our opinion, runs counter to the express provision contained in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366 (29A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> as also of the Constitution Bench decision of this Court in
</span><a href="https://indiankanoon.org/doc/732612/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Builders'
Association of India and Others vs. Union of India and Others</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> (1989) 2 SCC 645." [emphasis supplied] </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">18) It is amply clear from the above and hardly needs
clarification …</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">19) In view of the above, the argument of the respondent
assessees that ACC Ltd. case did not over-rule Rainbow Colour Lab's case is,
therefore, clearly misconceived. In fact, we are not saying so for the first
time as a three member Bench of this Court in M/s Larsen and Toubro has already
stated that ACC Ltd. had expressly over-ruled Rainbow Colour Lab while holding
that dominant intention test was no longer good test after 46th Constitutional
Amendment. We may point out that learned counsel for the respondent assessees
took courage to advance such an argument emboldened by certain observations
made by two member Bench in the case of </span><a href="https://indiankanoon.org/doc/890984/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">C.K. Jidheesh v.
Union of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[8], wherein the Court has remarked
that the observations in ACC Ltd. were merely obiter. In Jidheesh, however, the
Court did not notice that this very argument had been rejected earlier in </span><a href="https://indiankanoon.org/doc/6544121/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Bharat Sanchar Nigam
Ltd. v. Union of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[9].
Following discussion in Bharat Sanchar is amply demonstrative of the same: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"46. This conclusion was doubted in </span><a href="https://indiankanoon.org/doc/952963/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Associated Cement
Companies Ltd. v. Commissioner of Customs</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">,
(2001) 4 SCC 593 saying: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">47. We agree. After the 46th
Amendment, the sale element of those contracts which are covered by the six
sub-clauses of Clause (29A) of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> are separable and may be subjected to sales tax by the
States under Entry 54 of List II and there is no question of the dominant
nature test applying. Therefore, in 2005, </span><a href="https://indiankanoon.org/doc/890984/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">C.K. Jidheesh v.
Union of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> - (2005) 8 SCALE 784 held that the
aforesaid observations in Associated Cement (supra) were merely obiter and that
Rainbow Colour Lab (supra) was still good law, it was not correct. It is
necessary to note that Associated Cement did not say that in all cases of
composite transactions the 46th Amendment would apply"</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">66. It then clarified that Gannon Dunkerley-I survived the
Forty-sixth Constitutional Amendment in two respects. First, with regard to the
definition of "sale" for the purposes of the Constitution in general
and for the purposes of Entry 54 of List II in particular except to the extent
that the clauses in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366(29A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> operate and second, the dominant
nature test would be confined to a composite transaction not covered by </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A).</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> In other words, in Bharat Sanchar, this Court reiterated
what was stated by this Court in Associated Cement that dominant nature test
has no application to a composite transaction covered by the clauses of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A).</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Leaving no ambiguity, it said that after the Forty- sixth
Amendment, the sale element of those contracts which are covered by six
Sub-clauses of Clause 29A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> are separable and may be subjected to sales tax by the
States under Entry 54 of List II and there is no question of the dominant
nature test applying. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">67. In view of the statement of law in Associated Cement and
Bharat Sanchar, the argument advanced on behalf of the Appellants that dominant
nature test must be applied to find out the true nature of transaction as to
whether there is a contract for sale of goods or the contract of service in a
composite transaction covered by the clauses of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> has no merit and the same is rejected. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">70. The Forty-sixth Amendment leaves no manner of doubt that
the States have power to bifurcate the contract and levy sales tax on the value
of the material involved in the execution of the works contract. The States are
now empowered to levy sales tax on the material used in such contract. In other
words, Clause 29A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> empowers the States to levy tax on
the deemed sale." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">21) To sum up, it follows from the reading of the aforesaid
judgment that after insertion of clause 29-A in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, the Works Contract which was indivisible one by legal
fiction, altered into a contract, is permitted to be bifurcated into two: one
for "sale of goods" and other for "services", thereby
making goods component of the contract exigible to sales tax. Further, while
going into this exercise of divisibility, dominant intention behind such a
contract, namely, whether it was for sale of goods or for services, is rendered
otiose or immaterial. It follows, as a sequitur, that by virtue of clause 29-A
of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article
366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, the State Legislature is now
empowered to segregate the goods part of the Works Contract and impose sales
tax thereupon. It may be noted that Entry 54, List II of the Constitution of
India empowers the State Legislature to enact a law taxing sale of goods. Sales
tax, being a subject-matter into the State List, the State Legislature has the
competency to legislate over the subject. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">23) It was also argued that photograph service can be
exigible to sales tax only when the same is classifiable as Works Contract. For
being classified as Works Contract the transaction under consideration has to
be a composite transaction involving both goods and services. If a transaction
involves only service i.e. work and labor then the same cannot be treated as
Works Contract. It was contended that processing of photography was a contract
for service simplicitor with no elements of goods at all and, therefore, Entry
25 could not be saved by taking shelter under clause 29-A of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> of the Constitution. For this proposition, umbrage under
the judgment in B.C. Kame's case was sought to be taken wherein this Court held
that the work involving taking a photograph, developing the negative or doing
other photographic work could not be treated as contract for sale of goods. Our
attention was drawn to that portion of the judgment where the Court held that
such a contract is for use of skill and labour by the photographer to bring
about desired results inasmuch as a good photograph reveals not only the
asthetic sense and artistic faculty of the photographer, it also reflects his
skill and labour. Such an argument also has to be rejected for more than one
reasons. In the first instance, it needs to be pointed out that the judgment in
Kame's case was rendered before the 46th Constitutional Amendment. Keeping this
in mind, the second aspect which needs to be noted is that the dispute therein
was whether there is a contract of sale of goods or a contract for service.
This matter was examined in the light of law prevaling at that time, as
declared in Dunkerley's case as per which dominant intention of the contract
was to be seen and further that such a contract was treated as not divisible.
It is for this reason in BSNL and M/s Larsen and Toubro cases, this Court
specifically pointed out that Kame's case would not provide an answer to the
issue at hand. On the contrary, legal position stands settled by the
Constitution Bench of this Court in </span><a href="https://indiankanoon.org/doc/70882663/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Kone Elevator India
Pvt. Ltd. v. State of Tamil Nadu and Ors</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.[10].
Following observations in that case are apt for this purpose: "On the
basis of the aforesaid elucidation, it has been deduced that a transfer of
property in goods under Clause (29A)(b) of </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> is deemed to be a sale of goods involved in the execution
of a Works Contract by the person making the transfer and the purchase of those
goods by the person to whom such transfer is made. One thing is significant to
note that in Larsen and Toubro (supra), it has been stated that after the
constitutional amendment, the narrow meaning given to the term "works
contract" in Gannon Dunkerley-I (supra) no longer survives at present. It
has been observed in the said case that even if in a contract, besides the
obligations of supply of goods and materials and performance of labour and
services, some additional obligations are imposed, such contract does not cease
to be works contract, for the additional obligations in the contract would not
alter the nature of the contract so long as the contract provides for a
contract for works and satisfies the primary description of works contract. It
has been further held that once the characteristics or elements of works
contract are satisfied in a contract, then irrespective of additional
obligations, such contract would be covered by the term "works
contract" because nothing in </span><a href="https://indiankanoon.org/doc/294137/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 366(29A)(b)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> limits the term "works contract" to contract for
labour and service only." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">24) Another attack on the insertion of Entry 25 pertained to
retrospectivity given to this provision. It was sought to be argued that
amendment to the Act was made by Karnataka State Laws Act, 2004 which came into
force w.e.f. 29.01.2004 and insertion of Entry 25 with retrospective effect
i.e. w.e.f. 01.07.1989 was not permissible. To put it otherwise, the argument
was that even if Entry 25 is held to be valid, it should be made prospective
i.e. w.e.f. 29.01.2004. According to the learned senior counsel, Entry 25 with
retrospective effect is onerous on the respondents and if the respondents are
directed to pay these amounts, they will face severe financial crisis. Such an
onerous provision, in their submission, would violate the fundamental rights of
the respondents guaranteed under </span><a href="https://indiankanoon.org/doc/935769/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Article 19(1)(g)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> which guarantees freedom to carry on trade, business or
profession. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">25) We are afraid, </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">26) Position stated above has to be read in the context that
the legislature is, otherwise, competent to pass amendments of this nature from
retrospective effect. The principle that such a power exists with the
legislature has been reiterated time and again by this Court. [See: (1) </span><a href="https://indiankanoon.org/doc/97084276/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">National
Agricultural Co-operative Marketing Federation of India Ltd. and Anr. v. Union
of India</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[11], (2) </span><a href="https://indiankanoon.org/doc/1018531/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Shri Prithvi Cotton
Mills Ltd. and Anr. v. Broach Borough Municipality and Ors</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.[12], (3) Indian Aluminium Co. etc. etc. v. State of Kerala
and others, (4) Hiralal Rattanlal etc. etc. v. State of U.P. and Anr. etc.
etc.[13] and (5) </span><a href="https://indiankanoon.org/doc/505842/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Union
of India (UOI) and Anr. v. Raghubir Singh (Dead</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">) by Lrs. Etc.[14]]. It is not necessary to discuss all
these judments and our purpose would be served by extensively quoting from the
case in National Agricultural Co-operative Marketing Federation of India Ltd.: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"13. That the Legislature can enact laws
retrospectively is not in dispute. Nor is it disputed that the amendment is
intended to be retrospective and that the amendment would at least
prospectively exclude all cooperative societies except the primarily society
from the benefit of </span><a href="https://indiankanoon.org/doc/1905838/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Section
80P(2)(a)(iii)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> of the Income Tax Act. According to
the appellants, the amendment cannot be considered to have retrospective
operation in the absence of a validating provision nor could Parliament reverse
the judgment of this Court by such statutory overruling. If the amendment is
construed as having retrospective operation, then, it is submitted, the
amendment is unconstitutional because it seeks to impose a tax on apex
societies for the last 31 years, it was contended that by denying the deduction
to the apex societies, the farmers and the primary societies would be vitally
affected as it would be reflected in the returns obtained by them. This would
be contrary to the legislative intent which was to benefit all societies which
market agricultural produce. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">xx xx xx </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">28. The test of the length of time covered by the
retrospective operation cannot by itself, necessarily be a decisive test. </span><a href="https://indiankanoon.org/doc/1216757/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Rai Ramkrishna and
Ors. v. The State of Bihar</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">, [1963]
50 ITR 171 (SC) Account must be taken of the surrounding facts and
circumstances relating to the taxation and the legislative background of the
provision. Jawahamal v. State of Rajasthan: [1966] 1 SCR 890 To recapitulate
the legislative background of the particular statutory provision in question
before us - the first authoritative interpretation of </span><a href="https://indiankanoon.org/doc/1645178/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Section
80P(2)(a)(iii)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> was made in 1994 in Assam
Cooperatives Supra when it held that the word "of" must be construed
as "produced by". Therefore, the law as it stood from 1968 was, by
the decision, required to be read in precisely this manner and presumably
assessments of Apex Societies were commended and concluded on this basis. The
situation continued till 1998 till this Court reversed Assam Cooperatives in
Kerala Cooperative Marketing Federation Ltd. Supra. Before the assessment year
was over, by the 1998 Amendment the word "of" was substituted with
"given by". In real terms therefore there was hardly any
retrospectivity, but a continuation of the status quo ante. The degree and
extent of the unforeseen and unforeseeable financial burden was, in the circumstances,
minimal and cannot be said to be unreasonable or unconstitutional. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">27) We would also like to refer to the case of </span><a href="https://indiankanoon.org/doc/174910953/"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Hiralal Ratanlal v.
State of U.P</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.[15], wherein it was observed
"the source of the legislative power to levy sales or purchase tax on
goods is Entry 54 of the List II of the Constitution. It is well settled that
subject to Constitutional restrictions a power to legislate includes a power to
legislate prospectively as well as retrospectively. In this regard legislative
power to impose tax also includes within itself the power to tax
retrospectively." </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">28) We would like to point out at this stage that the High
Court in the impugned judgment has not dealt with the mater in its correct
perspective. The reason given by the High Court in invalidating Entry 25 is
that this provision was already held unconstitutional by the said High Court in
Keshoram's case against which the SLP was also dismissed and in view of that
decision, it was not permissible for the legislature to re-enact the said Entry
by applying a different legal principle. According to us, this was clearly an
erroneous approach to deal with the issue and the judgment of the High Court is
clearly unsustainable. The High Court did not even deal with various facets of
the issue in their correct perspective, in the light of subsequent judgments of
this Court with specific rulings that Rainbow Colour Lab is no longer a good
law. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 5.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">29) The impugned judgment of the High Court is accordingly
set aside, the present appeal is allowed and as a result thereof, the writ
petitions filed by the respondents in the High Court are dismissed holding that
Entry 25 of Schedule VI of the Act is constitutionally valid. There shall,
however, be no order as to costs. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.............................................CJI (H.L.
DATTU) .............................................J. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(A.K. SIKRI) .............................................J.
</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(ARUN MISHRA) NEW DELHI; </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">JANUARY 30, 2015. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">[1] 121 (2001) STC 175 [2] (2000) 2
SCC 385 [3] (2001) 4 SCC 593 [4] ILR 2003 Kar 4883 [5] (1993) 1 SCC 364 [6]
(1989) 2 SCC 645 [7] (2014) 1 SCC 708 [8] (2005) 13 SCC 37 [9] (2006) 3 SCC 1
[10] (2014) 7 SCC 1 [11] (2003) 5 SCC 23 [12] (1969) 2 SCC 283 [13] (1973) 1
SCC 216 [14] (1989) 2 SCC 754 [15] (1973) 1 SCC 216</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> FACEBOOK </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://www.facebook.com/swaminathanv3/posts/1476350949107853?pnref=story"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.facebook.com/swaminathanv3/posts/1476350949107853?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">At the outset, the first and foremost point requiring to be
made a special note is that the SC Judgment has been handed down in civil
appeal proceedings. As such, in the proceedings both before the lower courts
and the apex court, the deeming provisions have been addressed and argued on
the premise that the constitutional validity / propriety of such provisions is
no longer open to be agitated or re argued- that is, no longer res integra. To
put it differently, if at all considered to be worth agitating or re agitating,
then the only recourse is to have all the related issues taken , afresh, before
the SC in writ proceedings. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">For such a purpose, the input viewpoints as canvassed in the
two write-ups @ the Links below, may be summoned for help/ made appropriate use
of : </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><> </span><a href="http://swaminathanv208.blogspot.in/2016/06/deeming-legal-fiction.html?view=mosaic" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://swaminathanv208.blogspot.in/…/deeming-legal-fiction.…</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<> </span><a href="http://swaminathanv208.blogspot.in/2016/07/deeming-legal-fiction-contd.html" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://swaminathanv208.blogspot.in/…/deeming-legal-fiction-…</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Now, Back to the instant case:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Needs a close study; having in mind the ongoing controversy
wrt levy of service tax, on the 'deemed works contract' in respect of a realty
transaction; that was contested to be an invisible contract, for sale of an
'immovable property. The common factor, if at all any, is that there is a
'deeming' concept invoked. But the fine points of distinction are more than
one. In the instant case the main plank of argument on behalf of taxpayer has
been that the contract is a composite 'works contract', indivisible ; and
cannot be split so as to levy sales tax by deeming any part of it as for a
'sale of goods'. In contrast, in the other realty related case, the taxpayer's
contention has been that the contract was for sale of 'immovable property'; and
cannot be split by deeming any portion of it as a 'works contract', so as to
levy VAT and SERVICE TAX on such portions as for 'sale of goods' and 'supply of
services for construction', respectively.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Full TEXT of the JUDGMENT @ </span><a href="https://indiankanoon.org/doc/91401411/" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/91401411/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KEY Note (on a tentative perusal): </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">As noted, the eminent Advocate has, in addressing his
arguments, cited/relied on case law, including the case of 'Kone Elevator'
adjudicated upon by the SC. Nonetheless, the matter has been decided in
Revenue's favor accepting the pleas on its behalf. In short, held that, - the
judgment in Kone Elevator case is not applicable. Instead, the judgment in the
matter of State of Karnataka and Others v. Pro Lab and Others has been
followed, to be applicable.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Not unsurprisingly, the case law cited and relied upon by
both the sides include all those leading earlier Judgments for or against the
proposition (s) respectively urged by the disputant - taxpayer or the Revenue -
not excluding the case law on the 'deemed works contract' in regard to
transactions in Realty sector. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">CROSS Refer: </span></div>
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<a href="https://www.facebook.com/swaminathanv3/posts/1469789339764014"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.facebook.com/swaminathanv3/posts/1469789339764014?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">On the Constitutional Amendment found repeatedly referred,
if so itching to know more: </span><a href="https://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0ahUKEwiT5ovAk5PXAhWMPo8KHervAGMQFggvMAE&url=https%3A%2F%2Findiankanoon.org%2Fsearch%2F%3FformInput%3D46th%2520amendment&usg=AOvVaw09TmEvGUNm2igJnjI1HVG9" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.google.co.in/url…</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Briefly stated: This deserves to be specially marked as an
instance, - rather as one more of the instances , galore, in which the vexing
inconsistency in judicial views happened to have been touched upon; say @ -</span><a href="https://www.facebook.com/swaminathanv3/posts/1466739346735680"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://www.facebook.com/swaminathanv3/posts/1466739346735680?pnref=story</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> Xtracts from
Bansals' case :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">46. </span><a href="https://indiankanoon.org/doc/1726678/" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">In
Mathuram Agrawal v. State of M.P</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.:
(1999) 8 SCC 667, the Supreme Court held as under:- </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">―In a taxing Act it is not possible
to assume any intention or governing purpose of the statute more than what is
stated in the plain language. It is not the economic results sought to be
obtained by making the provision which is relevant in interpreting a fiscal
statute. Equally impermissible is an interpretation which does not follow from
the plain, unambiguous language of the statute. Words cannot be added to or
substituted so as to give a meaning to the statute which will serve the spirit
and intention of the legislature. </span><span style="color: #e69138; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">The statute should clearly and unambiguously convey the three
components of the tax law i.e. the subject of the tax, the person who is liable
to pay the tax and the rate at which the tax is to be paid. If there is any
ambiguity regarding any of these ingredients in a taxation statute then there
is no tax in law. Then it is for the legislature to do the needful in the
matter.‖ </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">47. A similar view was expressed by
the <i><span style="color: #b45f06;">Supreme Court in Govind Saran Ganga Saran v.
CST: (1985) 155 ITR 144 ( SC) wherein the Court held</span></i> as under:- </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">―6. </span><i><span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">The
components which enter into the concept of a tax are well known. The first is
the character of the imposition known by its nature which prescribes the
taxable event attracting the levy, the second is a clear indication of the
person on whom the levy is imposed and who is obliged to pay the tax, the third
is the rate at which the tax is imposed, and <b>the fourth is the measure or
value to which the rate will be applied for computing the tax liability. If
those components are not clearly and definitely ascertainable, it is difficult
to say that the levy exists in point of law.</b> Any uncertainty or vagueness
ill the legislative scheme defining any of those components of the levy will be
fatal to its validity.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">‖ </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">48. </span><a href="https://indiankanoon.org/doc/38073485/" target="_blank"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">In
Commissioner Central Excise and Customs, Kerala v. Larsen & Toubro Ltd</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">. (supra), the Supreme Court considered the question whether
service tax could be levied on indivisible works contract under clauses (g),
(zzd), (zzh), (zzq) and (zzzh) of sub-section 105 of Section 65 of the Act. <i><span style="color: #b45f06;">The Court referred to various earlier decisions on the
question whether a levy of tax could be sustained in absence of the machinery
provisions and held that since neither the Act nor Rules provided for any
machinery provisions to exclude the non-service element from a composite
contract, the taxable services referred in clauses (g), (zzd), (zzh), (zzq) and
(zzzh) of sub-section 105 of Section 65 of the Act could only refer to services
in relation to a service contract simplicitor and not to composite contracts.</span></i>
The relevant extract of the said decision is quoted below:- </span></div>
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<i><span style="background: white; color: #20124d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">KEY Point (of poser) :</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="background: white; color: #20124d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
Is it not arguable that the levy of GST on 'ongoing' (building construction)
project is illegal / illegitimate , hence ulra vires, in laying down that
one-third of the consideration shall be 'DEEMED to be the 'cost of land', on a
rule of thumb basis" ?</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="background: white; color: #20124d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">For,
how /why such an arbitrary rule fixing the value of land to be excluded, and
taxing the balance as for "DEEMED WORKS CONTRACT" ,- having no regard
to the reality that the 'value' of land is quite likely - factually /actually -
not be uniform, but vary, with no definiteness, on a case to case basis-
be rightly regarded to squarely meet / fully satisfy one -the fourth -of the
essential components , which, according to case law (see above), is
required to be clearly and definitely ascertain -able (ed) ! </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="background: white; color: #20124d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">KEY
NOTE:</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="background: white; color: #20124d; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><br />
In L&T SC case @</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><a href="https://indiankanoon.org/doc/38073485/" target="_blank"><i><span style="background: white; color: windowtext; font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">https://indiankanoon.org/doc/38073485/</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
A Revisit (Is a MUST) ><br />
<br />
<br />
<br />
<br />
REASON < Why so strong as not to justifiably regard otherwise, quite a few
of the SC cases cited / followed, especially SC in Heinz case ( </span><a href="https://indiankanoon.org/doc/95535966/"><span style="color: blue; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">https://indiankanoon.org/doc/95535966/
)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">could be urged to more than amply
support; and, the conclusive observations of the SC in para. 43, have to be
regarded to lend adequate credence /credibility for taking such a stance (?!).<br />
<br />
<> Para 35 (excerpt) - ".... However, in cases where the statute was
completely discriminatory or provides no procedural machinery for assessment
and levy of tax <b><i>OR</i></b> WHERE IT WAS CONFISCATORY , THE COURT WOULD BE
JUSTIFIED IN STRIKING IT DOWN AS UNCONSTITUTIONAL. In such cases the character
of the material provisions of the impugned statute may be such as may justify
the Court taking the view that in substance the taxing statute IS A CLOAK
ADOPTED BY THE LEGISLATURE FOR ACHIEVING ITS CONFISCATORY PURPOSE " (FONT
supplied- with double emphasis on <b><i>"OR"</i></b> )<br />
<br />
<br />
<br />
</span><i><span style="background: white; color: #20124d; font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">The
obvious implication is that, - even if were to proceed that the exclusion of
land value on an arbitrary basis (see Key Point supra) meets with the mandated
requirement of a procedural machinery for assessment and levy of tax, it could
be still be validly urged , the levy is 'unconstitutional' on </span></i><b><i><span style="background: white; color: #20124d; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">inter alia</span></i></b><i><span style="background: white; color: #20124d; font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> the ground that it is 'confiscatory'
(verging on detestable 'tax terrorism' (extortion-ism !)of its kind, - having
been rooted on convoluted logic)!</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="background: white; color: #20124d; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">(Better
the apex court so declares,to restore the constitutional propriety, fully and
finally,in a time-bound manner; in preference to leaving it to being litigated
until the D'day of redemption!) </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">New
Company Law- Offences under - > </span></b></div>
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<br /></div>
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<a href="http://corporatelawreporter.com/2018/07/16/mca-has-constituted-a-10-member-committee-to-review-the-offences-under-the-companies-act-2013/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">http://corporatelawreporter.com/2018/07/16/mca-has-constituted-a-10-member-committee-to-review-the-offences-under-the-companies-act-2013/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> Instant share</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
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<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"Rolling
back" - 'DILUTION' seemingly of a significant nature, in the offing ! No
sooner or rather even before the 'fear of.' if any,, comes to be felt ...given
a chance to throttle - for good or bad of , or ....?!</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Also, see Related
Posts - 'ten ?) of them </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Incidentally, so far
as known, there , it appears, has been no statistics or periodical update or
close monitoring on, - how many tax cases have cropped up and been decided
/adjudicated upon, by invoking , successfully so, since sec 37 of the IT Act
came to be amended by insertion of the Explanation under sub-sec (1) thereof. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;">
<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">A critical study of
the implications of the referred amendment may be found discussed in the
published Article - (2004) 270 ITR 33 (Journal)* .</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><i><span style="color: #990000; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">*</span></i><i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Copied File Text (For reference / read ONLY) ></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">EXPLANATION UNDER
SECTION 37(1) OF INCOME-TAX ACT-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">A STUDY</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">V. Swaminathan</span><a href="https://in-mg61.mail.yahoo.com/neo/launch?reason=ignore&rs=1"><sup><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">1</span></sup></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Introduction</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Under the Constitution of India is
guaranteed, among others, the fundamental right of all citizens to practice any
profession or carry on any business. Nonetheless, in the Income-tax Act (the
Act), though it is basically a taxing statute, are embodied certain provisions
imposing, in the interest of the general public, reasonable restraints or
restrictions, either directly or indirectly, on the said fundamental right. As
held by the apex court (In re, Attar Singh [1991] 191 ITR 667), in interpreting
any such provision the court cannot be oblivious of the proliferation of black
money which is in circulation in the country. Further, that any such restraint
or restriction in the Act intended to curb the chances and opportunities to use
or create black money should not be regarded as curtailing the citizen's
fundamental right. One such instance of a restrictive or restraining provision
may be found in the Explanation under section 37(1) of the Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The Explanation, inserted under section
37(1) by the Finance (No. 2) Act, 1998, with retrospective effect from, 1st
April 1962, reads :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">"For the removal of doubts, it is
hereby declared that any expenditure incurred by an assessee for any purpose
which is an offence or which is prohibited by law shall not be deemed to have
been incurred for the purpose of the business or profession and no deduction or
allowance shall be made in respect of such expenditure."</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Prima facie, the provision is, in
effect, intended to curb, rather act as a deterrent against, anyone carrying on
a profession or business in any illegal or illegitimate manner.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the terms and tenor of
the Explanation, one may reasonably infer that the provision was brought on the
statute with a view to bypassing case law on certain related issues. In fact,
there are, broadly speaking, two lines of court cases-one dealing with
expenditure tainted with illegality (such as, penalty or fine for an
infringement or infraction of law, or any illegal payment, e.g., to any
Government servant). Another, with expenditure incurred for a business, or
income therefrom, tainted with illegality, or an unlawful business (such as,
sale of goods at more than control price, smuggling activity, illicit
trafficking in liquor contrary to prohibition laws, trade involving fraud upon
the customs). May be, the line of distinction between the two criteria is
rather thin and not easy to readily comprehend. However, the Explanation, in
terms, seems to be wide enough for the Assessing Officer to try and hold that
the provision ropes in within its disallowing ambit, both-that is, any
expenditure tainted with illegality, as well as expenditure incurred for any
income or business so tainted, or an unlawful business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In order to decide whether, in view of
the Explanation, a particular expenditure disqualifies for deduction or
allowance, the import of the words-"for any purpose", and the
immediately succeeding words-"which is an offence or which is prohibited
by law", needs to be carefully interpreted and understood. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The words "for any purpose"
have to be necessarily understood in the light of and having regard to the
expression "for the purposes of the business . . ." occurring in the
main provision of sub-section (1) of section 37. Accordingly, "for any
purpose" has to be taken to mean "for any purpose of the
business". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Also the expression "which is an
offence or which is prohibited by law", on a plain reading, and in the
setting in which it finds place, should pose no problem in understanding what
it seeks to convey. Prima facie, what is envisaged is that, the Assessing
Officer himself has to examine and arrive at a finding. If he finds that the
purpose for which a particular expenditure is incurred, is considered an
offence or is prohibited by law ("law" may mean any statute/enactment,
or any set of rules or regulations having the force of law, that govern and/or
have a bearing, direct or indirect, on a particular business), then no
deduction or allowance for such expenditure is permitted. The Assessing Officer
will have no difficulty in this regard, especially if the applicable law
clearly declares as to what is considered an offence or is prohibited
thereunder. If so, there seems to be no warrant or support, either explicit or
implied, for taking a view that the Assessing Officer can invoke the
Explanation, only on the basis of an external finding under any applicable law,
of a competent authority or court. Nonetheless, on this point, there appears to
be a contrary view expressed. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Going by case law, what can come within
the sweep of the Explanation, just as that of the main provision (sub-section
(1) of section 37), is an item of expenditure, not an item of "loss".
The reason is that, as held by courts, if it is an item of "loss",
not "expenditure", its deductibility or otherwise is governed by, and
has to be decided having regard to the general principles of, the concept of
"income" and "profits and gains" as enshrined in section
28/29 ; not the residuary provisions of section 37(1). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">One finds a plethora of court decisions,
also on the interpretation of the expression-"for the purposes of the
business". This has been widely construed, and uniformly held, to mean
almost every conceivable activity connected with or incidental to the business.
In the light of those decisions, but having regard to the terms/ tenor of the
Explanation, one may have to proceed on the premise that a deduction or
allowance is not permissible, should there be the taint of illegality or
wrong-doing associated either with expenditure or with business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If clinically analysed, it will be seen
that the expression-"any expenditure incurred . . . for any purpose which
is an offence or which is prohibited by law" necessarily contemplates
that,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(a) there is expenditure incurred ; </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(b) such expenditure is incurred (wholly
and exclusively) for any purpose (of the assessee's business) ; and</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(c) such purpose for which expenditure
is incurred, is either an offence or prohibited by law.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">As such, generally speaking, for
invoking the Explanation, all the above three criteria may have to be
satisfied. However, that may not be necessary in every case ; for example,
where the whole, or, perhaps, even substantially the whole, of the business is
illegal. As, in that case, the Explanation may be found applicable to the whole
lot of expenditure incurred for such business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">With the foregoing in the background, it
has to be examined whether or not the Explanation comes into play in a
particular case, and if the answer is "yes", to what extent. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To highlight and illustrate the scope
for applying the Explanation, one may consider a typical case. It is noted
that, in the guidelines on audit under section 44AB of the Act issued by the
Institute of Chartered Accountants of India, dealing with the requirement of
clause 17(e)(iii) of Form No. 3CD (this is a requirement in view of the subject
Explanation under section 37(1) of the Act), the case of a builder engaged in
construction business has been referred to. For illustration herein, the same
business may be chosen, or more appropriately, that of a promoter
("promoter" as specially defined, refers to owner of the land and/or
builder) carrying on the business of construction and sale of "flats"
or "apartments", being independent units of a multistoried building
that one comes across mostly in a metropolitan city. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the very peculiar
characteristics of such property, the respective State Governments (among them
are, Maharashtra and Karnataka) have considered it essential and accordingly
have brought about a special legislation : the Flats Act, the Apartments Act,
and the Rules thereunder. The primary objective, as stated in the said Acts
themself, is to declare that each such unit of a building is, for all purposes,
to be regarded a heritable and transferable immovable property. This is to
enable the buyer to enjoy exclusive ownership of his unit, but with an
undivided interest in the common areas and facilities to be used and enjoyed by
all the owners of the building jointly.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The several regulations in those Acts
and Rules, besides the other related regulations and bye-laws as framed by the
local authorities, are so devised as to safeguard and protect the lawful rights
and interests of the buyers, individually as also in common. That being so,
those Acts and Rules govern/embrace almost all the related activities of the
promoter. That is, right from the initial stage of his deciding to develop and
construct, for sale, a building comprising independent units, to the final
stage of completing the construction as per the approved plan, obtaining a
completion certificate, and conveying the property to the buyers. The said Acts
provide that the conveyance has to be made by the promoter, either to the
organization formed and registered by the buyers jointly, or to each of them
individually, depending on whether the units are sold as "flats" or
as "apartments". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those regulations and rules are
mandatory and are required to be strictly complied with by the promoter. To
mention a few : The promoter constructing a building for sale of its units as
"apartments" has to-(i) initially execute and register a declaration
in the prescribed form (this is a must, for the apartments to be governed by
the Apartment Act and Rules), (ii) get the plan for the building duly approved
by the competent authority, (iii) execute an agreement to sell and have it
registered, and (iv) construct the building in accordance with the approved
plan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If the promoter fails to so comply with
or contravenes any of the provisions of the said Acts, any such failure or
contravention is, as explicitly provided therein, considered an offence. Of
course, under the said Acts, the promoter is punishable with imprisonment or
fine or both, but he can get away without punishment if he establishes
reasonable cause for such failure. The possibility of either consequence,
however, as pointed out elsewhere herein, might not be of relevance or a
deciding factor for the Assessing Officer to invoke the Explanation to section
37(1) of the Act in a particular case. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To sum up : On the aforementioned facts
and circumstances, the Assessing Officer could try and invoke the Explanation
on the ground that all those purposes (that is, inclusive of all activities in
the course of/incidental) of the business, that are either (a) not in
compliance with or in contravention of, and declared an offence by, or (b)
prohibited by, the statutory rules and regulations governing the business, are
caught within the mischief of the provision. If so, he will deny deduction or
allowance for all such expenditure as are found to have been incurred for one
or more of the aforementioned purposes/activities. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">According to expert commentary in the
recent edition of a book on income-tax, for the purposes of the Explanation,
the question whether there is any infraction of law, or whether the expenditure
is incurred for any purpose which is an offence or which is prohibited by law
shall have to be decided by the authority or the court empowered to do so under
the respective law, and not by the income-tax authorities or the tribunal
functioning under this Act. With regard to the stated proposition, certain case
law has been referred to in the commentary. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The judgments so referred to are :
[1993] 202 ITR 774 (Ker) ; [1979] 119 ITR 996 (SC) and [1995] 215 ITR 364 (SC).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">K. N. Narayana Iyer v. CIT [1993] 202
ITR 774 (Ker), a private limited company, before it went into voluntary
liquidation, made a gift to its managing director's daughter and also paid the
gift-tax. The Income-tax Officer sought to treat the amounts of the gift and
gift-tax as part of the accumulated profits available with the company at the
time of its winding up, for the purpose of computing "dividend" under
section 2(22)(c) of the Income-tax Act. The issue was decided against the
Revenue holding that the gift, if at all, was avoidable only by the liquidator
; but as he has not chosen to do so, the Income-tax Officer cannot ignore the
gift and treat the amount as accumulated profits available with the liquidator
for distribution on a notional basis. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Indian and Eastern Newspaper Society v.
CIT [1979] 119 ITR 996 (SC), an internal audit party of the Income-tax
Department, besides drawing the attention of the Income-tax Officer to a
provision of law that had escaped his notice, also expressed its opinion on a
point of law. The apex court held to the effect that the audit party was not
competent to interpret the law and express its opinion, as it was the
Income-tax Officer who must determine for himself what was the effect and
consequence of the law, and whether in consequence of the law, which had come
to his notice through the internal audit party note, he could reasonably
believe that income had escaped assessment. Held that, therefore, the opinion
of the audit party on a point of law cannot be "information" as
envisaged in section 147(b), so as to justify the reopening by the Income-tax
Officer of a completed assessment under that provision. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Asst. CIT v. A. K. Menon [1995] 215 ITR
364 (SC), the limited point at issue was whether the Special Court appointed
under the Special Court (Trial of Offences Relating to Transactions in
Securities) Act, 1992, had power to examine and decide whether or not the tax
liability of a "notified person", as assessed by the appropriate
authority under the Income-tax Act, was reasonable or justified or enforceable.
The apex court held to the effect that the Special Court had no power to do so,
as, under the above referred to Act, it had only a limited power to determine
as to whether and to what extent, having regard to the funds of the notified
person available with the custodian, the tax liability of the notified person
as already determined by a competent authority could be paid. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On a study of those judgments, however,
one is not clear as to why they could be regarded to have any bearing or
relevance, so as to support, even indirectly, the stated proposition.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Besides, the validity or otherwise of
the proposition calls for a closer examination, also for the following reasons
:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The proposition, by implication, means
that the Assessing Officer can invoke the Explanation only if there be, and on
the basis of, a finding under the relevant law from a competent authority or
court. If so, it may happen that the Explanation can never be given effect to
by the Assessing Officer in a particular case ; for instance, if there has been
no prosecution against the assessee and hence no such finding is, or can ever
be expected to be, available. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Further, there is a statutory time limit
for the Assessing Officer to complete an assessment. In the general scheme of
things, even if there be a finding given by the first authority/court under the
relevant law, it could be challenged by the aggrieved party before higher
forums. Obviously, it is not feasible for the Assessing Officer to defer his
proceedings, until such time as there is a final finding. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">It is thus seen that the proposition, if
it were accepted, is bound to result in unintended consequences. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In this context, one may have to keep in
view, certain observations of courts in decided cases. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The apex court has, in Prakash Cotton
Mills Pvt. Ltd. v. CIT [1993] 201 ITR 684, as also in CIT v. Ahmedabad Cotton
Mfg. Co. Ltd. [1994] 205 ITR 163, ruled to the effect that it is the Assessing
Officer who is required to examine the relevant provisions of the applicable
law or statute for ascertaining the real nature of a particular expenditure in
terms of those (external) provisions, so as to decide upon the allowability or
otherwise of that expenditure under the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In CIT v. H. Hirjee [1953] 23 ITR 427
(SC) and CIT v. Chaman Lal and Bros. [1970] 77 ITR 383 (Delhi), it has been
held that if the purpose for which a particular expenditure has been incurred
is illegal, it could not be regarded as wholly and exclusively a business
purpose and the expenditure is, therefore, not deductible. What calls for a
special noting is the courts' ruling to the effect that in such a case, for
disallowing the expenditure, the possible final outcome of the proceedings
under the applicable law/statute, be it for or against, in respect of the
alleged illegality, is not relevant so as to be taken into consideration. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those rulings in cases decided under the
main provision (section 37(1) of the 1961 Act/section 10(2)(xv) of the 1922
Act) are necessarily of equal force to cases coming within the purview of the
Explanation under that provision (section 37(1)). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Another vital aspect that ought not to
be lost sight of is, should it not be possible for the Assessing Officer to
successfully invoke the Explanation in the normal course of his proceedings,
the Explanation might be rendered meaningless or futile, and consequently,
inoperative. More so, should the Revenue be left with no other course open to
redo the assessment, for invoking and giving effect to the Explanation at a
later date ; in particular, if no action is possible under section 154 or 148
or 263 of the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On this aspect, certain settled rules of
construction of the provisions of a statute call for attention. These, among
others, are that the court should endeavour to (a) so interpret as will achieve
the object of the provision, (b) make the law workable and enforceable, instead
of reducing it to a redundant or dead letter, and (c) best harmonize with and
effectuate the object of the legislation.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To conclude: For the reasons indicated
hereinabove, certainly the better view is that the Assessing Officer will be
within his powers to proceed and invoke the Explanation on the basis of his own
examination of and finding(s) under any law governing/relevant for a particular
business, without having to, for this purpose, seek and/or rely on a finding of
an authority or court under that law. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In the explanatory memorandum on the
Finance (No. 2) Bill, 1998, referring to the then proposed Explanation, it is
mentioned that-"This proposed amendment will result in disallowance of the
claim made by certain taxpayers of payments on account of protection money,
extortion, hafta, bribes, etc., as business expenditure". The payments
thus specified are all items appropriately falling under the category of
expenditure that are prohibited by law as envisaged by one of the two limbs of
the Explanation. On a close study, however, the Explanation seems to have, as
discussed hereinbefore, a much wider implication and application, than what
appears to be conveyed in the memorandum. For, as per the other limb of the
Explanation, deduction or allowance is prohibited, also of any expenditure if
it has been incurred for a purpose that is regarded an offence under any law.
In the explanatory memorandum no item of expenditure that may be covered under
this other category has been referred to. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">No doubt, understanding the true intent
and purpose of the Explanation may prove rather a difficult task, and
therefore, the possibility of divergent opinions on any one or more of the
relevant aspects cannot be ruled out. On that premise, for taking a suitable
but defensible stand for the purposes such as, filing the tax return, and
furnishing the required particulars, for example- under clause 17(e)(iii) of
Form No. 3CD, as also in the assessment and further proceedings, it will be
prudent for the assessee to take, and be guided by, legal advice of a competent
tax counsel. More so, if the applicability or otherwise of the Explanation is
considered to be doubtful or arguable, either in general or in respect of any
particular expenditure. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Government
servant). Another, with expenditure incurred for a business, or income
therefrom, tainted with illegality, or an unlawful business (such as, sale of
goods at more than control price, smuggling activity, illicit trafficking in
liquor contrary to prohibition laws, trade involving fraud upon the customs).
May be, the line of distinction between the two criteria is rather thin and not
easy to readily comprehend. However, the Explanation, in terms, seems to be
wide enough for the Assessing Officer to try and hold that the provision ropes
in within its disallowing ambit, both-that is, any expenditure tainted with
illegality, as well as expenditure incurred for any income or business so
tainted, or an unlawful business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In order to decide whether, in view of
the Explanation, a particular expenditure disqualifies for deduction or
allowance, the import of the words-"for any purpose", and the
immediately succeeding words-"which is an offence or which is prohibited
by law", needs to be carefully interpreted and understood. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The words "for any purpose"
have to be necessarily understood in the light of and having regard to the
expression "for the purposes of the business . . ." occurring in the
main provision of sub-section (1) of section 37. Accordingly, "for any
purpose" has to be taken to mean "for any purpose of the
business". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Also the expression "which is an
offence or which is prohibited by law", on a plain reading, and in the
setting in which it finds place, should pose no problem in understanding what it
seeks to convey. Prima facie, what is envisaged is that, the Assessing Officer
himself has to examine and arrive at a finding. If he finds that the purpose
for which a particular expenditure is incurred, is considered an offence or is
prohibited by law ("law" may mean any statute/enactment, or any set
of rules or regulations having the force of law, that govern and/or have a
bearing, direct or indirect, on a particular business), then no deduction or
allowance for such expenditure is permitted. The Assessing Officer will have no
difficulty in this regard, especially if the applicable law clearly declares as
to what is considered an offence or is prohibited thereunder. If so, there
seems to be no warrant or support, either explicit or implied, for taking a view
that the Assessing Officer can invoke the Explanation, only on the basis of an
external finding under any applicable law, of a competent authority or court.
Nonetheless, on this point, there appears to be a contrary view expressed. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Going by case law, what can come within
the sweep of the Explanation, just as that of the main provision (sub-section
(1) of section 37), is an item of expenditure, not an item of "loss".
The reason is that, as held by courts, if it is an item of "loss",
not "expenditure", its deductibility or otherwise is governed by, and
has to be decided having regard to the general principles of, the concept of
"income" and "profits and gains" as enshrined in section
28/29 ; not the residuary provisions of section 37(1). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">One finds a plethora of court decisions,
also on the interpretation of the expression-"for the purposes of the
business". This has been widely construed, and uniformly held, to mean
almost every conceivable activity connected with or incidental to the business.
In the light of those decisions, but having regard to the terms/ tenor of the
Explanation, one may have to proceed on the premise that a deduction or
allowance is not permissible, should there be the taint of illegality or
wrong-doing associated either with expenditure or with business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If clinically analysed, it will be seen
that the expression-"any expenditure incurred . . . for any purpose which
is an offence or which is prohibited by law" necessarily contemplates
that,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(a) there is expenditure incurred ; </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(b) such expenditure is incurred (wholly
and exclusively) for any purpose (of the assessee's business) ; and</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(c) such purpose for which expenditure
is incurred, is either an offence or prohibited by law.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">As such, generally speaking, for
invoking the Explanation, all the above three criteria may have to be
satisfied. However, that may not be necessary in every case ; for example,
where the whole, or, perhaps, even substantially the whole, of the business is
illegal. As, in that case, the Explanation may be found applicable to the whole
lot of expenditure incurred for such business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">With the foregoing in the background, it
has to be examined whether or not the Explanation comes into play in a
particular case, and if the answer is "yes", to what extent. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To highlight and illustrate the scope
for applying the Explanation, one may consider a typical case. It is noted
that, in the guidelines on audit under section 44AB of the Act issued by the
Institute of Chartered Accountants of India, dealing with the requirement of
clause 17(e)(iii) of Form No. 3CD (this is a requirement in view of the subject
Explanation under section 37(1) of the Act), the case of a builder engaged in
construction business has been referred to. For illustration herein, the same
business may be chosen, or more appropriately, that of a promoter
("promoter" as specially defined, refers to owner of the land and/or
builder) carrying on the business of construction and sale of "flats"
or "apartments", being independent units of a multistoried building that
one comes across mostly in a metropolitan city. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the very peculiar
characteristics of such property, the respective State Governments (among them
are, Maharashtra and Karnataka) have considered it essential and accordingly
have brought about a special legislation : the Flats Act, the Apartments Act,
and the Rules thereunder. The primary objective, as stated in the said Acts
themself, is to declare that each such unit of a building is, for all purposes,
to be regarded a heritable and transferable immovable property. This is to
enable the buyer to enjoy exclusive ownership of his unit, but with an
undivided interest in the common areas and facilities to be used and enjoyed by
all the owners of the building jointly.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The several regulations in those Acts
and Rules, besides the other related regulations and bye-laws as framed by the
local authorities, are so devised as to safeguard and protect the lawful rights
and interests of the buyers, individually as also in common. That being so,
those Acts and Rules govern/embrace almost all the related activities of the
promoter. That is, right from the initial stage of his deciding to develop and
construct, for sale, a building comprising independent units, to the final
stage of completing the construction as per the approved plan, obtaining a
completion certificate, and conveying the property to the buyers. The said Acts
provide that the conveyance has to be made by the promoter, either to the
organization formed and registered by the buyers jointly, or to each of them
individually, depending on whether the units are sold as "flats" or
as "apartments". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those regulations and rules are
mandatory and are required to be strictly complied with by the promoter. To
mention a few : The promoter constructing a building for sale of its units as
"apartments" has to-(i) initially execute and register a declaration
in the prescribed form (this is a must, for the apartments to be governed by
the Apartment Act and Rules), (ii) get the plan for the building duly approved
by the competent authority, (iii) execute an agreement to sell and have it
registered, and (iv) construct the building in accordance with the approved
plan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If the promoter fails to so comply with
or contravenes any of the provisions of the said Acts, any such failure or
contravention is, as explicitly provided therein, considered an offence. Of
course, under the said Acts, the promoter is punishable with imprisonment or
fine or both, but he can get away without punishment if he establishes
reasonable cause for such failure. The possibility of either consequence,
however, as pointed out elsewhere herein, might not be of relevance or a
deciding factor for the Assessing Officer to invoke the Explanation to section
37(1) of the Act in a particular case. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To sum up : On the aforementioned facts
and circumstances, the Assessing Officer could try and invoke the Explanation
on the ground that all those purposes (that is, inclusive of all activities in
the course of/incidental) of the business, that are either (a) not in
compliance with or in contravention of, and declared an offence by, or (b)
prohibited by, the statutory rules and regulations governing the business, are
caught within the mischief of the provision. If so, he will deny deduction or
allowance for all such expenditure as are found to have been incurred for one
or more of the aforementioned purposes/activities. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">According to expert commentary in the
recent edition of a book on income-tax, for the purposes of the Explanation,
the question whether there is any infraction of law, or whether the expenditure
is incurred for any purpose which is an offence or which is prohibited by law
shall have to be decided by the authority or the court empowered to do so under
the respective law, and not by the income-tax authorities or the tribunal
functioning under this Act. With regard to the stated proposition, certain case
law has been referred to in the commentary. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The judgments so referred to are :
[1993] 202 ITR 774 (Ker) ; [1979] 119 ITR 996 (SC) and [1995] 215 ITR 364 (SC).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">K. N. Narayana Iyer v. CIT [1993] 202
ITR 774 (Ker), a private limited company, before it went into voluntary
liquidation, made a gift to its managing director's daughter and also paid the
gift-tax. The Income-tax Officer sought to treat the amounts of the gift and
gift-tax as part of the accumulated profits available with the company at the
time of its winding up, for the purpose of computing "dividend" under
section 2(22)(c) of the Income-tax Act. The issue was decided against the
Revenue holding that the gift, if at all, was avoidable only by the liquidator
; but as he has not chosen to do so, the Income-tax Officer cannot ignore the
gift and treat the amount as accumulated profits available with the liquidator
for distribution on a notional basis. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Indian and Eastern Newspaper Society v.
CIT [1979] 119 ITR 996 (SC), an internal audit party of the Income-tax
Department, besides drawing the attention of the Income-tax Officer to a
provision of law that had escaped his notice, also expressed its opinion on a
point of law. The apex court held to the effect that the audit party was not
competent to interpret the law and express its opinion, as it was the
Income-tax Officer who must determine for himself what was the effect and
consequence of the law, and whether in consequence of the law, which had come
to his notice through the internal audit party note, he could reasonably
believe that income had escaped assessment. Held that, therefore, the opinion
of the audit party on a point of law cannot be "information" as
envisaged in section 147(b), so as to justify the reopening by the Income-tax
Officer of a completed assessment under that provision. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Asst. CIT v. A. K. Menon [1995] 215 ITR
364 (SC), the limited point at issue was whether the Special Court appointed
under the Special Court (Trial of Offences Relating to Transactions in
Securities) Act, 1992, had power to examine and decide whether or not the tax
liability of a "notified person", as assessed by the appropriate
authority under the Income-tax Act, was reasonable or justified or enforceable.
The apex court held to the effect that the Special Court had no power to do so,
as, under the above referred to Act, it had only a limited power to determine
as to whether and to what extent, having regard to the funds of the notified
person available with the custodian, the tax liability of the notified person
as already determined by a competent authority could be paid. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On a study of those judgments, however,
one is not clear as to why they could be regarded to have any bearing or
relevance, so as to support, even indirectly, the stated proposition.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Besides, the validity or otherwise of
the proposition calls for a closer examination, also for the following reasons
:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The proposition, by implication, means that
the Assessing Officer can invoke the Explanation only if there be, and on the
basis of, a finding under the relevant law from a competent authority or court.
If so, it may happen that the Explanation can never be given effect to by the
Assessing Officer in a particular case ; for instance, if there has been no
prosecution against the assessee and hence no such finding is, or can ever be
expected to be, available. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Further, there is a statutory time limit
for the Assessing Officer to complete an assessment. In the general scheme of
things, even if there be a finding given by the first authority/court under the
relevant law, it could be challenged by the aggrieved party before higher
forums. Obviously, it is not feasible for the Assessing Officer to defer his
proceedings, until such time as there is a final finding. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">It is thus seen that the proposition, if
it were accepted, is bound to result in unintended consequences. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In this context, one may have to keep in
view, certain observations of courts in decided cases. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The apex court has, in Prakash Cotton
Mills Pvt. Ltd. v. CIT [1993] 201 ITR 684, as also in CIT v. Ahmedabad Cotton
Mfg. Co. Ltd. [1994] 205 ITR 163, ruled to the effect that it is the Assessing
Officer who is required to examine the relevant provisions of the applicable
law or statute for ascertaining the real nature of a particular expenditure in
terms of those (external) provisions, so as to decide upon the allowability or
otherwise of that expenditure under the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In CIT v. H. Hirjee [1953] 23 ITR 427
(SC) and CIT v. Chaman Lal and Bros. [1970] 77 ITR 383 (Delhi), it has been
held that if the purpose for which a particular expenditure has been incurred
is illegal, it could not be regarded as wholly and exclusively a business purpose
and the expenditure is, therefore, not deductible. What calls for a special
noting is the courts' ruling to the effect that in such a case, for disallowing
the expenditure, the possible final outcome of the proceedings under the
applicable law/statute, be it for or against, in respect of the alleged
illegality, is not relevant so as to be taken into consideration. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those rulings in cases decided under the
main provision (section 37(1) of the 1961 Act/section 10(2)(xv) of the 1922
Act) are necessarily of equal force to cases coming within the purview of the
Explanation under that provision (section 37(1)). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Another vital aspect that ought not to
be lost sight of is, should it not be possible for the Assessing Officer to
successfully invoke the Explanation in the normal course of his proceedings,
the Explanation might be rendered meaningless or futile, and consequently,
inoperative. More so, should the Revenue be left with no other course open to
redo the assessment, for invoking and giving effect to the Explanation at a
later date ; in particular, if no action is possible under section 154 or 148
or 263 of the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On this aspect, certain settled rules of
construction of the provisions of a statute call for attention. These, among
others, are that the court should endeavour to (a) so interpret as will achieve
the object of the provision, (b) make the law workable and enforceable, instead
of reducing it to a redundant or dead letter, and (c) best harmonize with and
effectuate the object of the legislation.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To conclude: For the reasons indicated
hereinabove, certainly the better view is that the Assessing Officer will be
within his powers to proceed and invoke the Explanation on the basis of his own
examination of and finding(s) under any law governing/relevant for a particular
business, without having to, for this purpose, seek and/or rely on a finding of
an authority or court under that law. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In the explanatory memorandum on the
Finance (No. 2) Bill, 1998, referring to the then proposed Explanation, it is
mentioned that-"This proposed amendment will result in disallowance of the
claim made by certain taxpayers of payments on account of protection money,
extortion, hafta, bribes, etc., as business expenditure". The payments
thus specified are all items appropriately falling under the category of
expenditure that are prohibited by law as envisaged by one of the two limbs of
the Explanation. On a close study, however, the Explanation seems to have, as
discussed hereinbefore, a much wider implication and application, than what
appears to be conveyed in the memorandum. For, as per the other limb of the
Explanation, deduction or allowance is prohibited, also of any expenditure if
it has been incurred for a purpose that is regarded an offence under any law.
In the explanatory memorandum no item of expenditure that may be covered under
this other category has been referred to. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">No doubt, understanding the true intent
and purpose of the Explanation may prove rather a difficult task, and
therefore, the possibility of divergent opinions on any one or more of the
relevant aspects cannot be ruled out. On that premise, for taking a suitable
but defensible stand for the purposes such as, filing the tax return, and
furnishing the required particulars, for example- under clause 17(e)(iii) of
Form No. 3CD, as also in the assessment and further proceedings, it will be
prudent for the assessee to take, and be guided by, legal advice of a competent
tax counsel. More so, if the applicability or otherwise of the Explanation is
considered to be doubtful or arguable, either in general or in respect of any
particular expenditure. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Posted by </span><a href="https://www.blogger.com/profile/13159075684706749527" title="author profile"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">vswaminathan </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">at </span><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/new-company-law-offences-under.html" title="permanent link"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3:31 AM</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="https://www.blogger.com/post-edit.g?blogID=1003196678703487728&postID=373601736392139024&from=pencil" title=""Edit Post" "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_edit_allbkg.gif" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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STAMP Act, IT ACT X Legal Regime/...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/affidavit-foolsafe-proof.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">affidavit-
FOOL/safe Proof ?!</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/stvat-or-gst-amendment-to-constituion.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">ST/VAT or GST -
Amendment to ConstituTion - An INT...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/corporate-good-governance-v-compliance.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Corporate 'good
governance' v 'Compliance WITH LAW...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/lead-kindly-light.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Lead KINDLY LIGHT
></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/new-company-law-offences-under.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">New Company Law-
Offences under - ></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/income-from-hp-taxation-of-notional.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Income from 'HP'-
Taxation of 'notional income' ?</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/blog-post.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4 Recent Judicial
Pronouncements on GST (Part-X)...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/deemed-works-contract-latest.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"DEEMED works
contract" - latest developments ></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/taxpayer-v-law-x-case-law.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">TAXPAYER v LAW X
CASE LAW</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level3 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/gst-on-relalty-contd.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">GST on REALTY
(contd.)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ul>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level2 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">June </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(13) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level2 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/05/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">May </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(10)
</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level2 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/04/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">April </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(5) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level2 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/03/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">March </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(10) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level2 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/02/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">February </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l21 level2 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/01/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">January </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(5) </span></li>
</ul>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l5 level1 lfo11; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2017 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(61)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l20 level1 lfo12; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2015/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2015 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(107)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2014/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2014 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(122)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l8 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2013/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2013 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(241)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l17 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2012/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2012 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(4)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l34 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2011/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2011 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(52)
</span></li>
</ul>
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<a href="http://www.blogger.com/rearrange?blogID=1003196678703487728&widgetType=BlogArchive&widgetId=BlogArchive1&action=editWidget&sectionId=sidebar-right-1" title=""Edit" t "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_wrench_allbkg.png" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image002.png" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 2;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">About
Me</span></b></div>
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<a href="https://www.blogger.com/profile/13159075684706749527"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">vswaminathan </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://www.blogger.com/profile/13159075684706749527"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">View my complete profile</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<a href="http://www.blogger.com/rearrange?blogID=1003196678703487728&widgetType=Profile&widgetId=Profile1&action=editWidget&sectionId=sidebar-right-1" title=""Edit" t "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_wrench_allbkg.png" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image002.png" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
TOP- up<br />
<br />
</span><a href="https://www.google.com/search?source=hp&ei=HJZEW_GTE4XkvgSK256wDA&q=RERA+ONGOING+PROJECT+DFNITION+&oq=RERA+ONGOING+PROJECT+DFNITION+&gs_l=psy-ab.13..0i8i13i30k1.8521.23662.0.27504.36.33.2.0.0.0.322.4707.0j29j1j1.31.0....0...1c.1.64.psy-ab..3.32.4564.0..0j35i39k1j0i67k1j0i131i67k1j0i131k1j0i20i263k1j33i160k1j0i22i30k1.0.OXmcNz0dQkU"><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;">RERA - Ongoing Projects ></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><a href="https://taxguru.in/service-tax/opening-jugglery-work-contract-service-tax.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 26.0pt; mso-fareast-font-family: Calibri;">https://taxguru.in/service-tax/opening-jugglery-work-contract-service-tax.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><a href="mailto:ca.sanjeevkumar@hotmail.com"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">< ca.sanjeevkumar@hotmail.com</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.
Phone : 0124-4271552.)<br />
</span><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">......
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><a href="https://taxguru.in/goods-and-service-tax/taxation-builder-developer-rajasthan-part-1.html"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://taxguru.in/goods-and-service-tax/taxation-builder-developer-rajasthan-part-1.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
< </span><a href="https://www.facebook.com/swaminathanv3/posts/1737087063034239"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://www.facebook.com/swaminathanv3/posts/1737087063034239</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><a href="https://taxguru.in/goods-and.../vat-booking-flats-construction-big-question-mark.html"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://taxguru.in/goods-and.../vat-booking-flats-construction-big-question-mark.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">< within </span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">POSTS</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> (selected): </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> <u><span style="color: blue;">August
29, 2012</span></u><br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"> </span><u><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">August 22, 2012</span></u><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"> <<<<</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">In SK Bansal's case,
the following propositions were not specifically or adequately addressed; hence
not gone into, and decided by court:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">A) The implications of
the spl. state law are of every relevance ; so much so, require to be
considered and kept in focus for deciding why the property (i.e.Flat or
Apartment) is, - </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> an immovable property; </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">indivisible composite property; </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">the agreement for 'sale' is a composite contract,
likewise indivisible and inseparable in all respects; and </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">ascertainment of separate value of each
of the three components of sale, including land, is a must; and, as
no fool- and safe-proof machinery has been prescribed for the
purpose, 'works contract' has to treated as a composite and
indivisible contract. In other words, the attempted levy is a
non-starter , hence must fail.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l15 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Further, provision of any such machinery,
if critically viewed and analyzed, is most likely to prove well-nigh an impossible
task. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">B) Levy of VAT
requires to be held as <i>ultra vires</i> the Constitution for one and the same
reason(s) as for VAT. For, evaluation called for is of the respective portions
for levy of ST and VAT; and if there is no such mechanism for ST , then
it goes without saying that there is no mechanism for VAT as well. In other
words, the end result of any attempt at fixing, with reasonably
acceptable accuracy, of the portion to levy ST, is in the nature of
things amenable to being flawed on more than one ground; and if so, the
remainder left , for levy of VAT, could be equally flawed, as a conundrum, with
eventual success. On such reasoning, if pressed for, the Del HC Judgment may be
regarded to have implicitly decided also the issue of VAT in taxpayers'
favor. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">And, the same
proposition as in B) holds good, also for land, being one of the three
components of the sale. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: #783f04; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Now, almost after 6
yrs from, - the roller coaster wheels have taken a full round- but to be back
only in the proverbial Sq. I - launching Pad !<br />
<br />
KEY Note:What is abominably sad and deeply regrettable is that , however, the
mostly gullible have remained to be awakened from feigned sleep; as said- even
a man fast asleep, or in the midst of a mid-summer night dream or a state
of coma, could be woken up, but never one feigning asleep ?! <br />
In continuation /apropos of , -</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l1 level1 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://cleartax.in/s/gst-impact-works-contract"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://cleartax.in/s/gst-impact-works-contract</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Excerpts (as random selected) </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-outline-level: 2;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">>Input
Tax Credit is NOT available </span></b><b><span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">*</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Revised Model GST Law mentions that
input tax credit is not available for-</span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l22 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">works contracts <b>services </b>when supplied for
construction of immovable property, other than plant and machinery, except
where it is an input service for further supply of works contract service </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l22 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">goods or services</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
received by a taxable person for construction of an immovable property on
his own account, other than plant and machinery, even when used in course
or furtherance of business.</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">On analysis, one finds this provision is quite
contradictory.<br />
For example, any contractor/builder will not enjoy any input tax credit on the
input services if he constructs any building. But he will enjoy input tax
credit on input service for further supply of works contract service. These two
sentences are confusing and contradictory. <br />
Input tax credit is available to both a builder and a taxable person while
constructing plant and machinery. But input tax credit is not available to any
taxable person who constructs on his own account even if it is for business
use.<br />
In case no abatement/ composition is provided, it may lead to significant
increase in tax burden, especially if such works contract is taxed at Standard
GST rate (which is 18%) and even if subjected to lower tax rate (12%).><br />
<br />
</span><b><span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">* </span></b><b><span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Now available - See Update</span></b><b><span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> > </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><a href="https://housing.com/news/gst-real-estate-will-impact-home-buyers-industry/"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://housing.com/news/gst-real-estate-will-impact-home-buyers-industry/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
CROSS Refer (Blogs) @<br />
<br />
</span><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html"><i><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html</span></i></a><i><u><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";"> </span></u></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-phase-wise-completion.html"><i><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">http://vswaminathan-swamilook.blogspot.com/2018/06/rera-phase-wise-completion.html</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<u><br />
</u></span><a href="http://vswaminathan-swamilook.blogspot.com/2018/04/gst-india.html"><i><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">http://vswaminathan-swamilook.blogspot.com/2018/04/gst-india.html</span></i></a><i><u><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";"> </span></u></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><u><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span></u></i><a href="http://vswaminathan-swamilook.blogspot.com/2018/03/sale-of-immovable-property-or-deemed.html"><i><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">http://vswaminathan-swamilook.blogspot.com/2018/03/sale-of-immovable-property-or-deemed.html</span></i></a><i><u><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";"> </span></u></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><a href="http://vswaminathan-swamilook.blogspot.com/2017/09/rera-gst-el-al-ref-links.html"><i><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">http://vswaminathan-swamilook.blogspot.com/2017/09/rera-gst-el-al-ref-links.html</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><u><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";"><br />
http://swaminathanv208.blogspot.com/2016/07/deeming-legal-fiction-contd.html</span></u></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-layout-grid-align: none; text-autospace: none;">
<a href="http://swaminathanv208.blogspot.com/2016/07/deeming-legal-fiction-contd.html"><i><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 16.0pt; mso-fareast-font-family: "Times New Roman";">http://swaminathanv208.blogspot.com/2016/07/deeming-legal-fiction-contd.html</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
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<a href="https://www.proptiger.com/guide/post/understanding-service-tax-and-vat-on-under-construction-property?utm_source=facebook&utm_medium=social&utm_campaign=sharing"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">https://www.proptiger.com/guide/post/understanding-service-tax-and-vat-on-under-construction-property?utm_source=facebook&utm_medium=social&utm_campaign=sharing</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<a href="https://www.facebook.com/swaminathanv3/posts/1724806480928964"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1724806480928964</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; mso-layout-grid-align: none; text-autospace: none;">
<a href="https://www.linkedin.com/pulse/opne-letter-fm-gst-more-reforms-needed-madhukar-hiregange/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">https://www.linkedin.com/pulse/opne-letter-fm-gst-more-reforms-needed-madhukar-hiregange/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">To
ADD: On a rapid glance through the overwhelmingly too large number of
suggestions, mostly of a procedural nature, on aspects in respect whereof,
without due acceptance and clarity, implementation and proper compliance may be
rendered /prove a noon-starter ; but, except for a negligible
number of them, the rest do not, so far as known, seem to have been made a
conscious note of and acted upon. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Incidentally, wprt item F, in
particular as regards the move to have "the inclusion of .....and stamp
duty in GST", which needs to be completed, the purport or import of
the suggestion is not at all clear, much less understood. Be that as it may,
going by one's honest guess, mention of 'stamp duty in GST' is
intended to yet again pin point the need for the duty to be subsumed by the
GST; more specifically the duty paid on 'immovable property' . Premised so, as
of now, levy of GST on immovable property is , at best a proposal, and
left to be discussed. If so, on the strength of the Feed-input supplied
through several Posts and available in public domain, the suggestion,in
one's perspective, should, instead, have been to shelve, and eventually
drop such a proposal . </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"><> Any other eminent view or
insightful thoughts, with a different stroke, to share; to the end of making an
appropriate suggestion for consideration by the government? </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">As per own tentative thoughts /
view:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">'Unit' (Flat/Apartment),inclusive of
UDI, is an immovable property; and indisputably so, - and continue to be-
under other laws / for several other purposes- mainly, for TP Act and Stamp
Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">It is only for GST, by introducing
the newly invented concept of 'deemed works contract', -for which purpose the
constitution had to be amended, hence so amended,- the extant status of
'immovable property' , excluding land, happens to receive a different treatment.
Even so, it continues to be an immovable property for all other purposes-
mainly TP Act and Stamp Act. In case, as suggested, if the idea of subsuming
stamp duty in GST were to be gone ahead with, to put it with the least
complicity, that may not be possible without first suitably amending the
Constitution, and then, also all the other related laws. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Anyone with a different stroke of
better thoughts?! </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; mso-layout-grid-align: none; text-autospace: none;">
<a href="https://www.facebook.com/swaminathanv3/posts/1724603330949279"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://www.facebook.com/swaminathanv3/posts/1724603330949279</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">within </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><a href="https://www.hindustantimes.com/business-news/manish-sisodia-calls-for-abolishing-igst-says-collection-money-lying-idle/story-cysfgcG66w0B5L6wTjuniP.html"><i><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://www.hindustantimes.com/business-news/manish-sisodia-calls-for-abolishing-igst-says-collection-money-lying-idle/story-cysfgcG66w0B5L6wTjuniP.html</span></i></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">>>>>></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><a href="https://www.facebook.com/swaminathanv3/posts/1733957226680556"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://www.facebook.com/swaminathanv3/posts/1733957226680556</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">did u KNOW?!<br />
<br />
RELATED all ></span><a href="https://www.google.com/search?source=hp&ei=BbM9W_D8DpCUvQTTyLLoCQ&q=sec+51+of+cgst+act+indiakanoon&oq=sec+51+of+cgst+act+indiakanoon&gs_l=psy-ab.12..33i160k1.1975.21080.0.23811.33.30.0.2.2.0.192.3126.0j26.26.0....0...1c.1.64.psy-ab..5.26.2832.0..0j35i39k1j0i131k1j0i67k1j0i20i263k1j0i10k1j0i22i30k1j33i21k1.0.KDg3_tdztKE" target="_blank"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">https://www.google.com/search…</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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Within</span></div>
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<i>COURTESY</i> (out of sheer empathy)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">OTHERS:</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1. Seller principal debtor; implied in
the mandate to gross-up for </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> tax</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2. Plant and machinery, on sale, a
movable property</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> For buyer, when installed
for use, is a capital asset, entitled to </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> depreciation allowance.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">May be worthwhile to keep in mind, the
special definition of, among others, the terms- 'transfer',
'capital asset', and 'immovable property', in the IT Act; for those are of
contextual relevance herein. For the plethora of published articles, discussing
in details the significance and implication thereof. For, for purposes of
accounting by a realtor , and audit of the books of account and the final
accounts, those aspects should necessarily be kept in view and followed
unscrupulously, with no qualms whatsoever. </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
In Comparison, - </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
A) A Unit , with UDI in land and common facilities, on sale, is an immovable
property; for promoter -seller, his stock-in-trade, right from day to
completion of construction .</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">No right to convert into and sell
unsold Units, as 'capital asset' </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> (hence, not taxable as notional
income from HP)</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">B) For GST, stamp duty is not
proposed to be subsumed.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Reasons: </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> For, at the time of
conveyance, that is /could be conveyed only as</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> an immovable property.
Hence stamp duty levy by state is</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> incumbent /
inevitable.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> No possibility of it
being subsumed by GST, even remotely ; as , to</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> do so, would require
firstly an amendment of the Constitution,</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> then of the Stamp
Act , also drastic amendments of the TP Act ,</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> IT Act , and any other
related - /interlinked -laws, even if </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> remotely. </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">C) The proposition that 'deemed works
contract' is a misconceived </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> concept ,
that is to be regarded as immovable property is still</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> open; </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> and, if
not to be taken as already settled, would require to be </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> seriously
challenged / pursued for having the issue fully and</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> finally settled.
Precisely stated, it is the seller's obligation to do</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> so, as he is the
principal debtor for defraying the tax liability.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">D) Seller is the person on whom
the levy is made; and as the </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> principal
debtor, he is the one who should pursue
contesting the levy to the end of ultimate
success. </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> Feed- Input made
available through material shared, to be </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> found in public
domain, should be of immense guide and helpful assistance for
seller to do so; necessarily, of course, in </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> consultation with and
under advice of an eminent top</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> counsel.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: #274e13; font-size: 13.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">For a host of the material readily available for such purpose ,
-far more than adequate, which could be made use of, - suggest to look
through the collation of the Blogs , -</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: #274e13; font-size: 13.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">@ </span><a href="https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><span style="color: #274e13; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"> </span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">On the question of 'effective date' ,
for purposes of compliance or enforcement of any enactment in general, of any
law such as for levy of ST/VAT or GST on 'deemed construction contracts', there
appears to be a gross misconception on the part of the realtors.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">To be precise: </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">A) Levy of GST, not yet enacted but
still in a state of absolute flux; even if and when made law could apply only
prospectively,on or after the specified date of its coming into force.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">And, for this purpose, as per governing
legal principles in general , and as concluded by apex and other court rulings
in particular, the levy could be applicable to incomplete project(s) in respect
of which the contract agreement (i.e. the agreement to sell) has been executed
and signed, respectively, by each buyer of Unit, after such specified date.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">B) For levy of ST /VAT, the
same principles as in A) above, must equally good. </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
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<i><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><span style="mso-spacerun: yes;"> </span>Further, having due regard to the legal
implications of the abovecited Del. HC Judgment, and also of the
other related Apex and other Court Judgments,etc., <b><span style="color: #b45f06;">in any view of the matter</span></b>, the
said levy(ies) could not be applied - hence no demand or collection <span style="mso-spacerun: yes;"> </span>made- for any period earlier than the date on
which a fresh enactment is / comes to be made effective; that is,
the date on which the contract agreement is executed and
signed by each buyer, in his individual case.</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">ST/VAT
- now under migration > GST </span></b></div>
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<a href="https://www.facebook.com/swaminathanv3/posts/1768718609871084"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://www.facebook.com/swaminathanv3/posts/1768718609871084</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Contents
copied FOR ready read (:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">To share own thoughts (in brief):<br />
One more step, in a seemingly better direction, with no other choice or option
left, - to fit into the recent unpalatable developments, of our times- aptly
denoted as 'NEW NORMAL' by no less than a dignitary, the CJI, the top-notch
judicial/constitutional authority , - to strive and create an awareness , if
not awakening, and provoke pro-active steps being taken by one and all directly
concerned and badly impacted- to be precise, the reference is to the 'realty
sector' and the ongoing debate /discussion .on the propriety or other wise of
indicated imposition of GST, - in the process of migration from 'ST/VAT'.<br />
That could be expected, in one's own independent but longstanding conviction,
provided every one of those hapless but helpless lot , being the mostly
gullible 'purchasers' of 'UNITS' (in a housing complex).. <br />
As repeatedly canvassed for, and in expectation of the real thing that needs to
percolate through is, - as to why purchasers , so also the consulting/advising
professionals, in its inclusive sense, ought not but realize that it is time
now, though inordinately late, to interact with the RERA (in place and
functioning in each STATE) to press for and ensure that the old horrid practice
of executing two / dual agreements, one for sale of land and another for
'construction' is put an end to . <br />
It is expected -to- be-commonly known, such an idea was the brainwave of some
unscrupulous promoters,- may be, some purchasers as well,- with a view to
illegally avoid stamp duty on the part of the total consideration for
'sale/purchase', And, that, why the referred wretched practice should be
continued even after , under compulsion from the registering authority, stamp
duty is being collected on the total consideration by treating it as a single /
only transaction of - sale and purchase of 'UNIT' , an "IMMOVABLE
PROPERTY' IN ITS LEGAL AND COMMON SENSE meaning AS WELL. <br />
MASTER Note(: In the context, it has to be inescapably recalled, with remorse,
that, it is only the unethical practice of 'twin agreements' that influenced
the governments both central and states) , and the henchmen (i.e.the FM and
other ministries) , and triggered the ill-conceived further developments ,
leading to imposition of ST/VAT on such transactions, <br />
Cross Refer (selectively): Previous Posts resting with, -<br />
</span><a href="https://www.facebook.com/swaminathanv3/posts/1765654773510801"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1765654773510801</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><a href="https://www.facebook.com/swaminathanv3/posts/1765654773510801"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">https://www.facebook.com/swaminathanv3/posts/1765654773510801</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
Pending,- invite to, EDIT </span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">New
Company Law- Offences under - > </span></b></div>
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<a href="http://corporatelawreporter.com/2018/07/16/mca-has-constituted-a-10-member-committee-to-review-the-offences-under-the-companies-act-2013/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">http://corporatelawreporter.com/2018/07/16/mca-has-constituted-a-10-member-committee-to-review-the-offences-under-the-companies-act-2013/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> Instant share</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br style="mso-special-character: line-break;" />
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<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">"Rolling
back" - 'DILUTION' seemingly of a significant nature, in the offing ! No
sooner or rather even before the 'fear of.' if any,, comes to be felt ...given
a chance to throttle - for good or bad of , or ....?!</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Also, see Related
Posts - 'ten ?) of them </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Incidentally, so far
as known, there , it appears, has been no statistics or periodical update or
close monitoring on, - how many tax cases have cropped up and been decided
/adjudicated upon, by invoking , successfully so, since sec 37 of the IT Act
came to be amended by insertion of the Explanation under sub-sec (1) thereof. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #b45f06; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">A critical study of
the implications of the referred amendment may be found discussed in the
published Article - (2004) 270 ITR 33 (Journal)* .</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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</span><i><span style="color: #990000; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">*</span></i><i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Copied File Text (For reference / read ONLY) ></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">EXPLANATION UNDER
SECTION 37(1) OF INCOME-TAX ACT-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">A STUDY</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">V. Swaminathan</span><a href="https://in-mg61.mail.yahoo.com/neo/launch?reason=ignore&rs=1"><sup><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">1</span></sup></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Introduction</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Under the Constitution of India is
guaranteed, among others, the fundamental right of all citizens to practice any
profession or carry on any business. Nonetheless, in the Income-tax Act (the
Act), though it is basically a taxing statute, are embodied certain provisions
imposing, in the interest of the general public, reasonable restraints or
restrictions, either directly or indirectly, on the said fundamental right. As
held by the apex court (In re, Attar Singh [1991] 191 ITR 667), in interpreting
any such provision the court cannot be oblivious of the proliferation of black
money which is in circulation in the country. Further, that any such restraint
or restriction in the Act intended to curb the chances and opportunities to use
or create black money should not be regarded as curtailing the citizen's
fundamental right. One such instance of a restrictive or restraining provision
may be found in the Explanation under section 37(1) of the Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The Explanation, inserted under section
37(1) by the Finance (No. 2) Act, 1998, with retrospective effect from, 1st
April 1962, reads :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">"For the removal of doubts, it is
hereby declared that any expenditure incurred by an assessee for any purpose
which is an offence or which is prohibited by law shall not be deemed to have
been incurred for the purpose of the business or profession and no deduction or
allowance shall be made in respect of such expenditure."</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Prima facie, the provision is, in
effect, intended to curb, rather act as a deterrent against, anyone carrying on
a profession or business in any illegal or illegitimate manner.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the terms and tenor of
the Explanation, one may reasonably infer that the provision was brought on the
statute with a view to bypassing case law on certain related issues. In fact,
there are, broadly speaking, two lines of court cases-one dealing with
expenditure tainted with illegality (such as, penalty or fine for an
infringement or infraction of law, or any illegal payment, e.g., to any
Government servant). Another, with expenditure incurred for a business, or
income therefrom, tainted with illegality, or an unlawful business (such as,
sale of goods at more than control price, smuggling activity, illicit
trafficking in liquor contrary to prohibition laws, trade involving fraud upon
the customs). May be, the line of distinction between the two criteria is
rather thin and not easy to readily comprehend. However, the Explanation, in
terms, seems to be wide enough for the Assessing Officer to try and hold that
the provision ropes in within its disallowing ambit, both-that is, any
expenditure tainted with illegality, as well as expenditure incurred for any
income or business so tainted, or an unlawful business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In order to decide whether, in view of
the Explanation, a particular expenditure disqualifies for deduction or
allowance, the import of the words-"for any purpose", and the
immediately succeeding words-"which is an offence or which is prohibited
by law", needs to be carefully interpreted and understood. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The words "for any purpose"
have to be necessarily understood in the light of and having regard to the
expression "for the purposes of the business . . ." occurring in the
main provision of sub-section (1) of section 37. Accordingly, "for any
purpose" has to be taken to mean "for any purpose of the
business". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Also the expression "which is an
offence or which is prohibited by law", on a plain reading, and in the
setting in which it finds place, should pose no problem in understanding what
it seeks to convey. Prima facie, what is envisaged is that, the Assessing Officer
himself has to examine and arrive at a finding. If he finds that the purpose
for which a particular expenditure is incurred, is considered an offence or is
prohibited by law ("law" may mean any statute/enactment, or any set
of rules or regulations having the force of law, that govern and/or have a
bearing, direct or indirect, on a particular business), then no deduction or
allowance for such expenditure is permitted. The Assessing Officer will have no
difficulty in this regard, especially if the applicable law clearly declares as
to what is considered an offence or is prohibited thereunder. If so, there
seems to be no warrant or support, either explicit or implied, for taking a
view that the Assessing Officer can invoke the Explanation, only on the basis
of an external finding under any applicable law, of a competent authority or
court. Nonetheless, on this point, there appears to be a contrary view
expressed. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Going by case law, what can come within
the sweep of the Explanation, just as that of the main provision (sub-section
(1) of section 37), is an item of expenditure, not an item of "loss".
The reason is that, as held by courts, if it is an item of "loss", not
"expenditure", its deductibility or otherwise is governed by, and has
to be decided having regard to the general principles of, the concept of
"income" and "profits and gains" as enshrined in section
28/29 ; not the residuary provisions of section 37(1). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">One finds a plethora of court decisions,
also on the interpretation of the expression-"for the purposes of the
business". This has been widely construed, and uniformly held, to mean
almost every conceivable activity connected with or incidental to the business.
In the light of those decisions, but having regard to the terms/ tenor of the
Explanation, one may have to proceed on the premise that a deduction or
allowance is not permissible, should there be the taint of illegality or
wrong-doing associated either with expenditure or with business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If clinically analysed, it will be seen
that the expression-"any expenditure incurred . . . for any purpose which
is an offence or which is prohibited by law" necessarily contemplates
that,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(a) there is expenditure incurred ; </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(b) such expenditure is incurred (wholly
and exclusively) for any purpose (of the assessee's business) ; and</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(c) such purpose for which expenditure
is incurred, is either an offence or prohibited by law.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">As such, generally speaking, for
invoking the Explanation, all the above three criteria may have to be
satisfied. However, that may not be necessary in every case ; for example,
where the whole, or, perhaps, even substantially the whole, of the business is
illegal. As, in that case, the Explanation may be found applicable to the whole
lot of expenditure incurred for such business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">With the foregoing in the background, it
has to be examined whether or not the Explanation comes into play in a
particular case, and if the answer is "yes", to what extent. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To highlight and illustrate the scope
for applying the Explanation, one may consider a typical case. It is noted
that, in the guidelines on audit under section 44AB of the Act issued by the
Institute of Chartered Accountants of India, dealing with the requirement of
clause 17(e)(iii) of Form No. 3CD (this is a requirement in view of the subject
Explanation under section 37(1) of the Act), the case of a builder engaged in
construction business has been referred to. For illustration herein, the same
business may be chosen, or more appropriately, that of a promoter
("promoter" as specially defined, refers to owner of the land and/or
builder) carrying on the business of construction and sale of "flats"
or "apartments", being independent units of a multistoried building
that one comes across mostly in a metropolitan city. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the very peculiar
characteristics of such property, the respective State Governments (among them
are, Maharashtra and Karnataka) have considered it essential and accordingly
have brought about a special legislation : the Flats Act, the Apartments Act,
and the Rules thereunder. The primary objective, as stated in the said Acts
themself, is to declare that each such unit of a building is, for all purposes,
to be regarded a heritable and transferable immovable property. This is to
enable the buyer to enjoy exclusive ownership of his unit, but with an
undivided interest in the common areas and facilities to be used and enjoyed by
all the owners of the building jointly.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The several regulations in those Acts
and Rules, besides the other related regulations and bye-laws as framed by the
local authorities, are so devised as to safeguard and protect the lawful rights
and interests of the buyers, individually as also in common. That being so,
those Acts and Rules govern/embrace almost all the related activities of the
promoter. That is, right from the initial stage of his deciding to develop and
construct, for sale, a building comprising independent units, to the final
stage of completing the construction as per the approved plan, obtaining a
completion certificate, and conveying the property to the buyers. The said Acts
provide that the conveyance has to be made by the promoter, either to the organization
formed and registered by the buyers jointly, or to each of them individually,
depending on whether the units are sold as "flats" or as
"apartments". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those regulations and rules are
mandatory and are required to be strictly complied with by the promoter. To
mention a few : The promoter constructing a building for sale of its units as
"apartments" has to-(i) initially execute and register a declaration
in the prescribed form (this is a must, for the apartments to be governed by
the Apartment Act and Rules), (ii) get the plan for the building duly approved
by the competent authority, (iii) execute an agreement to sell and have it
registered, and (iv) construct the building in accordance with the approved
plan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If the promoter fails to so comply with
or contravenes any of the provisions of the said Acts, any such failure or
contravention is, as explicitly provided therein, considered an offence. Of
course, under the said Acts, the promoter is punishable with imprisonment or
fine or both, but he can get away without punishment if he establishes
reasonable cause for such failure. The possibility of either consequence,
however, as pointed out elsewhere herein, might not be of relevance or a
deciding factor for the Assessing Officer to invoke the Explanation to section
37(1) of the Act in a particular case. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To sum up : On the aforementioned facts
and circumstances, the Assessing Officer could try and invoke the Explanation
on the ground that all those purposes (that is, inclusive of all activities in
the course of/incidental) of the business, that are either (a) not in
compliance with or in contravention of, and declared an offence by, or (b)
prohibited by, the statutory rules and regulations governing the business, are
caught within the mischief of the provision. If so, he will deny deduction or
allowance for all such expenditure as are found to have been incurred for one
or more of the aforementioned purposes/activities. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">According to expert commentary in the
recent edition of a book on income-tax, for the purposes of the Explanation,
the question whether there is any infraction of law, or whether the expenditure
is incurred for any purpose which is an offence or which is prohibited by law
shall have to be decided by the authority or the court empowered to do so under
the respective law, and not by the income-tax authorities or the tribunal
functioning under this Act. With regard to the stated proposition, certain case
law has been referred to in the commentary. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The judgments so referred to are :
[1993] 202 ITR 774 (Ker) ; [1979] 119 ITR 996 (SC) and [1995] 215 ITR 364 (SC).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">K. N. Narayana Iyer v. CIT [1993] 202
ITR 774 (Ker), a private limited company, before it went into voluntary
liquidation, made a gift to its managing director's daughter and also paid the
gift-tax. The Income-tax Officer sought to treat the amounts of the gift and
gift-tax as part of the accumulated profits available with the company at the
time of its winding up, for the purpose of computing "dividend" under
section 2(22)(c) of the Income-tax Act. The issue was decided against the
Revenue holding that the gift, if at all, was avoidable only by the liquidator
; but as he has not chosen to do so, the Income-tax Officer cannot ignore the
gift and treat the amount as accumulated profits available with the liquidator
for distribution on a notional basis. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Indian and Eastern Newspaper Society v.
CIT [1979] 119 ITR 996 (SC), an internal audit party of the Income-tax
Department, besides drawing the attention of the Income-tax Officer to a
provision of law that had escaped his notice, also expressed its opinion on a
point of law. The apex court held to the effect that the audit party was not
competent to interpret the law and express its opinion, as it was the
Income-tax Officer who must determine for himself what was the effect and
consequence of the law, and whether in consequence of the law, which had come
to his notice through the internal audit party note, he could reasonably
believe that income had escaped assessment. Held that, therefore, the opinion
of the audit party on a point of law cannot be "information" as
envisaged in section 147(b), so as to justify the reopening by the Income-tax
Officer of a completed assessment under that provision. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Asst. CIT v. A. K. Menon [1995] 215 ITR
364 (SC), the limited point at issue was whether the Special Court appointed
under the Special Court (Trial of Offences Relating to Transactions in
Securities) Act, 1992, had power to examine and decide whether or not the tax
liability of a "notified person", as assessed by the appropriate
authority under the Income-tax Act, was reasonable or justified or enforceable.
The apex court held to the effect that the Special Court had no power to do so,
as, under the above referred to Act, it had only a limited power to determine
as to whether and to what extent, having regard to the funds of the notified
person available with the custodian, the tax liability of the notified person
as already determined by a competent authority could be paid. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On a study of those judgments, however,
one is not clear as to why they could be regarded to have any bearing or
relevance, so as to support, even indirectly, the stated proposition.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Besides, the validity or otherwise of
the proposition calls for a closer examination, also for the following reasons
:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The proposition, by implication, means
that the Assessing Officer can invoke the Explanation only if there be, and on
the basis of, a finding under the relevant law from a competent authority or
court. If so, it may happen that the Explanation can never be given effect to
by the Assessing Officer in a particular case ; for instance, if there has been
no prosecution against the assessee and hence no such finding is, or can ever
be expected to be, available. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Further, there is a statutory time limit
for the Assessing Officer to complete an assessment. In the general scheme of
things, even if there be a finding given by the first authority/court under the
relevant law, it could be challenged by the aggrieved party before higher
forums. Obviously, it is not feasible for the Assessing Officer to defer his
proceedings, until such time as there is a final finding. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">It is thus seen that the proposition, if
it were accepted, is bound to result in unintended consequences. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In this context, one may have to keep in
view, certain observations of courts in decided cases. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The apex court has, in Prakash Cotton
Mills Pvt. Ltd. v. CIT [1993] 201 ITR 684, as also in CIT v. Ahmedabad Cotton
Mfg. Co. Ltd. [1994] 205 ITR 163, ruled to the effect that it is the Assessing
Officer who is required to examine the relevant provisions of the applicable
law or statute for ascertaining the real nature of a particular expenditure in
terms of those (external) provisions, so as to decide upon the allowability or
otherwise of that expenditure under the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In CIT v. H. Hirjee [1953] 23 ITR 427
(SC) and CIT v. Chaman Lal and Bros. [1970] 77 ITR 383 (Delhi), it has been
held that if the purpose for which a particular expenditure has been incurred
is illegal, it could not be regarded as wholly and exclusively a business
purpose and the expenditure is, therefore, not deductible. What calls for a
special noting is the courts' ruling to the effect that in such a case, for
disallowing the expenditure, the possible final outcome of the proceedings
under the applicable law/statute, be it for or against, in respect of the
alleged illegality, is not relevant so as to be taken into consideration. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those rulings in cases decided under the
main provision (section 37(1) of the 1961 Act/section 10(2)(xv) of the 1922
Act) are necessarily of equal force to cases coming within the purview of the
Explanation under that provision (section 37(1)). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Another vital aspect that ought not to
be lost sight of is, should it not be possible for the Assessing Officer to
successfully invoke the Explanation in the normal course of his proceedings,
the Explanation might be rendered meaningless or futile, and consequently,
inoperative. More so, should the Revenue be left with no other course open to
redo the assessment, for invoking and giving effect to the Explanation at a
later date ; in particular, if no action is possible under section 154 or 148
or 263 of the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On this aspect, certain settled rules of
construction of the provisions of a statute call for attention. These, among
others, are that the court should endeavour to (a) so interpret as will achieve
the object of the provision, (b) make the law workable and enforceable, instead
of reducing it to a redundant or dead letter, and (c) best harmonize with and
effectuate the object of the legislation.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To conclude: For the reasons indicated
hereinabove, certainly the better view is that the Assessing Officer will be
within his powers to proceed and invoke the Explanation on the basis of his own
examination of and finding(s) under any law governing/relevant for a particular
business, without having to, for this purpose, seek and/or rely on a finding of
an authority or court under that law. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In the explanatory memorandum on the
Finance (No. 2) Bill, 1998, referring to the then proposed Explanation, it is
mentioned that-"This proposed amendment will result in disallowance of the
claim made by certain taxpayers of payments on account of protection money,
extortion, hafta, bribes, etc., as business expenditure". The payments
thus specified are all items appropriately falling under the category of
expenditure that are prohibited by law as envisaged by one of the two limbs of
the Explanation. On a close study, however, the Explanation seems to have, as
discussed hereinbefore, a much wider implication and application, than what
appears to be conveyed in the memorandum. For, as per the other limb of the
Explanation, deduction or allowance is prohibited, also of any expenditure if
it has been incurred for a purpose that is regarded an offence under any law.
In the explanatory memorandum no item of expenditure that may be covered under
this other category has been referred to. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">No doubt, understanding the true intent
and purpose of the Explanation may prove rather a difficult task, and
therefore, the possibility of divergent opinions on any one or more of the
relevant aspects cannot be ruled out. On that premise, for taking a suitable
but defensible stand for the purposes such as, filing the tax return, and
furnishing the required particulars, for example- under clause 17(e)(iii) of
Form No. 3CD, as also in the assessment and further proceedings, it will be
prudent for the assessee to take, and be guided by, legal advice of a competent
tax counsel. More so, if the applicability or otherwise of the Explanation is
considered to be doubtful or arguable, either in general or in respect of any
particular expenditure. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Government
servant). Another, with expenditure incurred for a business, or income
therefrom, tainted with illegality, or an unlawful business (such as, sale of
goods at more than control price, smuggling activity, illicit trafficking in
liquor contrary to prohibition laws, trade involving fraud upon the customs).
May be, the line of distinction between the two criteria is rather thin and not
easy to readily comprehend. However, the Explanation, in terms, seems to be
wide enough for the Assessing Officer to try and hold that the provision ropes
in within its disallowing ambit, both-that is, any expenditure tainted with
illegality, as well as expenditure incurred for any income or business so
tainted, or an unlawful business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In order to decide whether, in view of
the Explanation, a particular expenditure disqualifies for deduction or
allowance, the import of the words-"for any purpose", and the
immediately succeeding words-"which is an offence or which is prohibited
by law", needs to be carefully interpreted and understood. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The words "for any purpose"
have to be necessarily understood in the light of and having regard to the
expression "for the purposes of the business . . ." occurring in the
main provision of sub-section (1) of section 37. Accordingly, "for any
purpose" has to be taken to mean "for any purpose of the
business". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Also the expression "which is an
offence or which is prohibited by law", on a plain reading, and in the
setting in which it finds place, should pose no problem in understanding what it
seeks to convey. Prima facie, what is envisaged is that, the Assessing Officer
himself has to examine and arrive at a finding. If he finds that the purpose
for which a particular expenditure is incurred, is considered an offence or is
prohibited by law ("law" may mean any statute/enactment, or any set
of rules or regulations having the force of law, that govern and/or have a
bearing, direct or indirect, on a particular business), then no deduction or
allowance for such expenditure is permitted. The Assessing Officer will have no
difficulty in this regard, especially if the applicable law clearly declares as
to what is considered an offence or is prohibited thereunder. If so, there
seems to be no warrant or support, either explicit or implied, for taking a view
that the Assessing Officer can invoke the Explanation, only on the basis of an
external finding under any applicable law, of a competent authority or court.
Nonetheless, on this point, there appears to be a contrary view expressed. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Going by case law, what can come within
the sweep of the Explanation, just as that of the main provision (sub-section
(1) of section 37), is an item of expenditure, not an item of "loss".
The reason is that, as held by courts, if it is an item of "loss",
not "expenditure", its deductibility or otherwise is governed by, and
has to be decided having regard to the general principles of, the concept of
"income" and "profits and gains" as enshrined in section
28/29 ; not the residuary provisions of section 37(1). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">One finds a plethora of court decisions,
also on the interpretation of the expression-"for the purposes of the
business". This has been widely construed, and uniformly held, to mean
almost every conceivable activity connected with or incidental to the business.
In the light of those decisions, but having regard to the terms/ tenor of the
Explanation, one may have to proceed on the premise that a deduction or
allowance is not permissible, should there be the taint of illegality or
wrong-doing associated either with expenditure or with business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If clinically analysed, it will be seen
that the expression-"any expenditure incurred . . . for any purpose which
is an offence or which is prohibited by law" necessarily contemplates
that,-</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(a) there is expenditure incurred ; </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(b) such expenditure is incurred (wholly
and exclusively) for any purpose (of the assessee's business) ; and</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(c) such purpose for which expenditure
is incurred, is either an offence or prohibited by law.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">As such, generally speaking, for
invoking the Explanation, all the above three criteria may have to be
satisfied. However, that may not be necessary in every case ; for example,
where the whole, or, perhaps, even substantially the whole, of the business is
illegal. As, in that case, the Explanation may be found applicable to the whole
lot of expenditure incurred for such business. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">With the foregoing in the background, it
has to be examined whether or not the Explanation comes into play in a
particular case, and if the answer is "yes", to what extent. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To highlight and illustrate the scope
for applying the Explanation, one may consider a typical case. It is noted
that, in the guidelines on audit under section 44AB of the Act issued by the
Institute of Chartered Accountants of India, dealing with the requirement of
clause 17(e)(iii) of Form No. 3CD (this is a requirement in view of the subject
Explanation under section 37(1) of the Act), the case of a builder engaged in
construction business has been referred to. For illustration herein, the same
business may be chosen, or more appropriately, that of a promoter
("promoter" as specially defined, refers to owner of the land and/or
builder) carrying on the business of construction and sale of "flats"
or "apartments", being independent units of a multistoried building
that one comes across mostly in a metropolitan city. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the very peculiar
characteristics of such property, the respective State Governments (among them
are, Maharashtra and Karnataka) have considered it essential and accordingly
have brought about a special legislation : the Flats Act, the Apartments Act,
and the Rules thereunder. The primary objective, as stated in the said Acts
themself, is to declare that each such unit of a building is, for all purposes,
to be regarded a heritable and transferable immovable property. This is to
enable the buyer to enjoy exclusive ownership of his unit, but with an
undivided interest in the common areas and facilities to be used and enjoyed by
all the owners of the building jointly.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The several regulations in those Acts
and Rules, besides the other related regulations and bye-laws as framed by the
local authorities, are so devised as to safeguard and protect the lawful rights
and interests of the buyers, individually as also in common. That being so,
those Acts and Rules govern/embrace almost all the related activities of the
promoter. That is, right from the initial stage of his deciding to develop and
construct, for sale, a building comprising independent units, to the final
stage of completing the construction as per the approved plan, obtaining a
completion certificate, and conveying the property to the buyers. The said Acts
provide that the conveyance has to be made by the promoter, either to the organization
formed and registered by the buyers jointly, or to each of them individually,
depending on whether the units are sold as "flats" or as
"apartments". </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those regulations and rules are
mandatory and are required to be strictly complied with by the promoter. To
mention a few : The promoter constructing a building for sale of its units as
"apartments" has to-(i) initially execute and register a declaration
in the prescribed form (this is a must, for the apartments to be governed by
the Apartment Act and Rules), (ii) get the plan for the building duly approved
by the competent authority, (iii) execute an agreement to sell and have it
registered, and (iv) construct the building in accordance with the approved
plan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If the promoter fails to so comply with
or contravenes any of the provisions of the said Acts, any such failure or
contravention is, as explicitly provided therein, considered an offence. Of
course, under the said Acts, the promoter is punishable with imprisonment or
fine or both, but he can get away without punishment if he establishes
reasonable cause for such failure. The possibility of either consequence,
however, as pointed out elsewhere herein, might not be of relevance or a
deciding factor for the Assessing Officer to invoke the Explanation to section
37(1) of the Act in a particular case. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To sum up : On the aforementioned facts
and circumstances, the Assessing Officer could try and invoke the Explanation
on the ground that all those purposes (that is, inclusive of all activities in
the course of/incidental) of the business, that are either (a) not in
compliance with or in contravention of, and declared an offence by, or (b)
prohibited by, the statutory rules and regulations governing the business, are
caught within the mischief of the provision. If so, he will deny deduction or
allowance for all such expenditure as are found to have been incurred for one
or more of the aforementioned purposes/activities. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">According to expert commentary in the
recent edition of a book on income-tax, for the purposes of the Explanation,
the question whether there is any infraction of law, or whether the expenditure
is incurred for any purpose which is an offence or which is prohibited by law
shall have to be decided by the authority or the court empowered to do so under
the respective law, and not by the income-tax authorities or the tribunal
functioning under this Act. With regard to the stated proposition, certain case
law has been referred to in the commentary. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The judgments so referred to are :
[1993] 202 ITR 774 (Ker) ; [1979] 119 ITR 996 (SC) and [1995] 215 ITR 364 (SC).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">K. N. Narayana Iyer v. CIT [1993] 202
ITR 774 (Ker), a private limited company, before it went into voluntary
liquidation, made a gift to its managing director's daughter and also paid the
gift-tax. The Income-tax Officer sought to treat the amounts of the gift and
gift-tax as part of the accumulated profits available with the company at the
time of its winding up, for the purpose of computing "dividend" under
section 2(22)(c) of the Income-tax Act. The issue was decided against the
Revenue holding that the gift, if at all, was avoidable only by the liquidator
; but as he has not chosen to do so, the Income-tax Officer cannot ignore the
gift and treat the amount as accumulated profits available with the liquidator
for distribution on a notional basis. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Indian and Eastern Newspaper Society v.
CIT [1979] 119 ITR 996 (SC), an internal audit party of the Income-tax
Department, besides drawing the attention of the Income-tax Officer to a
provision of law that had escaped his notice, also expressed its opinion on a
point of law. The apex court held to the effect that the audit party was not
competent to interpret the law and express its opinion, as it was the
Income-tax Officer who must determine for himself what was the effect and
consequence of the law, and whether in consequence of the law, which had come
to his notice through the internal audit party note, he could reasonably
believe that income had escaped assessment. Held that, therefore, the opinion
of the audit party on a point of law cannot be "information" as
envisaged in section 147(b), so as to justify the reopening by the Income-tax
Officer of a completed assessment under that provision. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Asst. CIT v. A. K. Menon [1995] 215 ITR
364 (SC), the limited point at issue was whether the Special Court appointed
under the Special Court (Trial of Offences Relating to Transactions in
Securities) Act, 1992, had power to examine and decide whether or not the tax
liability of a "notified person", as assessed by the appropriate
authority under the Income-tax Act, was reasonable or justified or enforceable.
The apex court held to the effect that the Special Court had no power to do so,
as, under the above referred to Act, it had only a limited power to determine
as to whether and to what extent, having regard to the funds of the notified
person available with the custodian, the tax liability of the notified person
as already determined by a competent authority could be paid. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On a study of those judgments, however,
one is not clear as to why they could be regarded to have any bearing or
relevance, so as to support, even indirectly, the stated proposition.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Besides, the validity or otherwise of
the proposition calls for a closer examination, also for the following reasons
:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The proposition, by implication, means
that the Assessing Officer can invoke the Explanation only if there be, and on
the basis of, a finding under the relevant law from a competent authority or
court. If so, it may happen that the Explanation can never be given effect to
by the Assessing Officer in a particular case ; for instance, if there has been
no prosecution against the assessee and hence no such finding is, or can ever
be expected to be, available. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Further, there is a statutory time limit
for the Assessing Officer to complete an assessment. In the general scheme of
things, even if there be a finding given by the first authority/court under the
relevant law, it could be challenged by the aggrieved party before higher
forums. Obviously, it is not feasible for the Assessing Officer to defer his
proceedings, until such time as there is a final finding. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">It is thus seen that the proposition, if
it were accepted, is bound to result in unintended consequences. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In this context, one may have to keep in
view, certain observations of courts in decided cases. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The apex court has, in Prakash Cotton
Mills Pvt. Ltd. v. CIT [1993] 201 ITR 684, as also in CIT v. Ahmedabad Cotton
Mfg. Co. Ltd. [1994] 205 ITR 163, ruled to the effect that it is the Assessing
Officer who is required to examine the relevant provisions of the applicable
law or statute for ascertaining the real nature of a particular expenditure in
terms of those (external) provisions, so as to decide upon the allowability or
otherwise of that expenditure under the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In CIT v. H. Hirjee [1953] 23 ITR 427
(SC) and CIT v. Chaman Lal and Bros. [1970] 77 ITR 383 (Delhi), it has been
held that if the purpose for which a particular expenditure has been incurred
is illegal, it could not be regarded as wholly and exclusively a business
purpose and the expenditure is, therefore, not deductible. What calls for a
special noting is the courts' ruling to the effect that in such a case, for disallowing
the expenditure, the possible final outcome of the proceedings under the
applicable law/statute, be it for or against, in respect of the alleged
illegality, is not relevant so as to be taken into consideration. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those rulings in cases decided under the
main provision (section 37(1) of the 1961 Act/section 10(2)(xv) of the 1922
Act) are necessarily of equal force to cases coming within the purview of the
Explanation under that provision (section 37(1)). </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Another vital aspect that ought not to
be lost sight of is, should it not be possible for the Assessing Officer to
successfully invoke the Explanation in the normal course of his proceedings,
the Explanation might be rendered meaningless or futile, and consequently,
inoperative. More so, should the Revenue be left with no other course open to
redo the assessment, for invoking and giving effect to the Explanation at a
later date ; in particular, if no action is possible under section 154 or 148
or 263 of the Income-tax Act. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On this aspect, certain settled rules of
construction of the provisions of a statute call for attention. These, among
others, are that the court should endeavour to (a) so interpret as will achieve
the object of the provision, (b) make the law workable and enforceable, instead
of reducing it to a redundant or dead letter, and (c) best harmonize with and
effectuate the object of the legislation.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To conclude: For the reasons indicated
hereinabove, certainly the better view is that the Assessing Officer will be
within his powers to proceed and invoke the Explanation on the basis of his own
examination of and finding(s) under any law governing/relevant for a particular
business, without having to, for this purpose, seek and/or rely on a finding of
an authority or court under that law. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In the explanatory memorandum on the
Finance (No. 2) Bill, 1998, referring to the then proposed Explanation, it is
mentioned that-"This proposed amendment will result in disallowance of the
claim made by certain taxpayers of payments on account of protection money,
extortion, hafta, bribes, etc., as business expenditure". The payments
thus specified are all items appropriately falling under the category of
expenditure that are prohibited by law as envisaged by one of the two limbs of
the Explanation. On a close study, however, the Explanation seems to have, as
discussed hereinbefore, a much wider implication and application, than what
appears to be conveyed in the memorandum. For, as per the other limb of the
Explanation, deduction or allowance is prohibited, also of any expenditure if
it has been incurred for a purpose that is regarded an offence under any law.
In the explanatory memorandum no item of expenditure that may be covered under
this other category has been referred to. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">No doubt, understanding the true intent
and purpose of the Explanation may prove rather a difficult task, and
therefore, the possibility of divergent opinions on any one or more of the
relevant aspects cannot be ruled out. On that premise, for taking a suitable
but defensible stand for the purposes such as, filing the tax return, and
furnishing the required particulars, for example- under clause 17(e)(iii) of
Form No. 3CD, as also in the assessment and further proceedings, it will be
prudent for the assessee to take, and be guided by, legal advice of a competent
tax counsel. More so, if the applicability or otherwise of the Explanation is
considered to be doubtful or arguable, either in general or in respect of any
particular expenditure. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Sec
50C - IMPlications of AMendments ? </span></b></div>
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<a href="https://www.google.com/search?source=hp&ei=crMtW9_RGMvtvgTpiLyIDw&q=amendment+sec+50+c&oq=sec+50+C+&gs_l=psy-ab.1.5.0i10k1l5j0i22i30k1j0i22i10i30k1.2049.10166.0.19075.12.9.2.0.0.0.227.1247.0j8j1.9.0....0...1c.1.64.psy-ab..1.11.1264.0..0j35i39k1j0i131k1j0i3k1.0.YimiRha9Qk4"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">SEC
50 C (as last amended)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="http://orange.taxsutra.com/articles/c2e91b0ae6d6561ed1e0fe0a6d8be8/expert_article"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://orange.taxsutra.com/articles/c2e91b0ae6d6561ed1e0fe0a6d8be8/expert_article</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">“Where the consideration received or
accruing as a result of the transfer by an assessee of a capital asset, BEING
LAND OR BUILDING OR BOTH,..”</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Poser: Why the HIGHLIGHTED
expression need to be so construed as to include within its ambit a property in
the form of Flat / Apartment”</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">In ANSWER, for thoughts and
viewpoints shared to the effect why NOT-</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Refer, -<span style="mso-tab-count: 1;"> </span></span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://taxguru.in/income-tax/section-194-ia-writeup.html"><span style="color: windowtext; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://taxguru.in/income-tax/section-194-ia-writeup.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://taxguru.in/author/vswami/"><span style="color: windowtext; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">https://taxguru.in/author/vswami/</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://taxguru.in/author/vswami/"><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span></span></a><i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">Also:</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2013 (76)Kar. L.J. 126</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; mso-fareast-font-family: "Times New Roman";">2013 (76) Kar.L.J.153</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<i><span style="font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">CRoss REfer . Pr. BLOGS </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><br />
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</span><i><span style="color: #073763; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">RESOURCES </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><i><span style="color: #073763; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">Lci</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><br />
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</span><a href="http://www.lawyersclubindia.com/articles/Sec-35-D-SC-ruling--8046.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><i><span style="color: blue; font-family: "Arial","sans-serif"; font-size: 10.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">S</span></i><span style="color: blue; font-size: 10.5pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">ec 35 D - SC ruling !</span></a><i><span style="color: #073763; font-family: "Arial","sans-serif"; font-size: 14.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"></span></i></div>
<table border="0" cellpadding="0" class="MsoNormalTable" style="mso-cellspacing: 1.5pt; mso-padding-alt: 1.5pt 1.5pt 1.5pt 1.5pt; mso-yfti-tbllook: 1184;">
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<td style="border-bottom: dashed #D8D8D8 1.0pt; border: none; mso-border-bottom-alt: dashed #D8D8D8 .75pt; padding: 1.5pt 1.5pt 1.5pt 1.5pt;"><br /></td>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">463<br />
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">3<br />
Comments</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">03 April 2017<br />
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://www.lawyersclubindia.com/articles/A-Case-Law-Study-Supplement-7087.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><span style="color: blue; font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">A Case Law Study - Supplement</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1530<br />
Views</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">4<br />
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">25 January 2016<br />
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://www.lawyersclubindia.com/articles/Lawyers-vs-the-law-s--7015.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><span style="color: blue; font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">Lawyers vs. the law(s)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1454<br />
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">5<br />
Comments</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">15 December 2015<br />
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<a href="http://www.lawyersclubindia.com/articles/Income-tax-Law-vs-Property-Law-A-Case-Law-Study-7006.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><span style="color: blue; font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">Income tax Law vs. Property Law- A Case (Law) Study</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1970<br />
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">8<br />
Comments</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">09 December 2015<br />
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://www.lawyersclubindia.com/articles/-Authority-for-Advance-Ruling-AAR--6641.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><span style="color: blue; font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">Authority for Advance Ruling (AAR)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1562<br />
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">0<br />
Comments</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">22 April 2015<br />
Published Date</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://www.lawyersclubindia.com/articles/LAW-vs-Case-Law-on-FLATS-MOFA--6013.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><span style="color: blue; font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">LAW vs Case Law on 'FLATS' (MOFA)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">7340<br />
Views</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">10<br />
Comments</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">28 February 2014<br />
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<a href="http://www.lawyersclubindia.com/articles/LAW-vs-Case-Law-A-Critique-6004.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><span style="color: blue; font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">LAW vs Case Law - A Critique</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">2166<br />
Views</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
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<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">1<br />
Comments</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
</td>
<td style="padding: 1.5pt 1.5pt 1.5pt 1.5pt;">
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-size: 10.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">25 February 2014<br />
Published Date</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">GST
> RERA (to finish...) </span></b></div>
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<span style="color: #990000; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">....For the Nonce- in continuum ></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
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<a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-phase-wise-completion.html"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://vswaminathan-swamilook.blogspot.com/2018/06/rera-phase-wise-completion.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-rules-cenral-v-tn-state.html"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-rules-cenral-v-tn-state.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<a href="http://vswaminathan-swamilook.blogspot.com/2018/06/normal-0-false-false-false-en-us-x-none.html"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://vswaminathan-swamilook.blogspot.com/2018/06/normal-0-false-false-false-en-us-x-none.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html"><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html"><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">http://vswaminathan-swamilook.blogspot.com/2018/06/gst-back-drop.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">SIDE- dish ></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="https://www.google.com/search?source=hp&ei=d3kkW6GAH8P7rQHhtpHQCA&q=realtor%27s+lea+that+registration+of+his+project+is+pending+as+he+has+yet+to+decide+upon+the+type+of+consruction+&oq=realtor%27s+lea+that+registration+of+his+project+is+pending+as+he+has+yet+to+decide+upon+the+type+of+consruction+&gs_l=psy-ab.12...1958.69049.0.73284.116.109.0.0.0.0.2148.10149.0j16j5j0j1j1j0j1j0j2.26.0....0...1c.1.64.psy-ab..90.2.628.0..33i160k1.0.g2VXrrKbHLA"><span style="color: blue; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">RERA v (X) REaltor </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><
</span><a href="https://www.moneycontrol.com/news/business/personal-finance/registration-of-projects-a-double-edged-sword-under-rera-2284971.html"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://www.moneycontrol.com/news/business/personal-finance/registration-of-projects-a-double-edged-sword-under-rera-2284971.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
RESOURCES<br />
<br />
</span><a href="https://www.google.com/search?source=hp&ei=hiUjW8nQEZPGvQSy8rXgBQ&q=taxguru+-+law+v+case+law+article+&oq=taxguru+-+law+v+case+law+article+&gs_l=psy-ab.12...11756.73934.0.76567.34.33.0.0.0.0.209.3800.5j27j1.33.0....0...1.1.64.psy-ab..1.28.3240.0..0j35i39k1j0i131k1j0i30k1j0i13i30k1j0i22i30k1j0i13i10i30k1j33i160k1j33i22i29i30k1j33i21k1.0.03XG_e3eDys"><span style="color: blue; font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">TG Art. On Law v Case law</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><
most -in - one @</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><a href="https://taxguru.in/income-tax/law-and-vs-case-law-on-flats-a-critical-study.html"><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://taxguru.in/income-tax/law-and-vs-case-law-on-flats-a-critical-study.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Q</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">At this juncture, we can also refer
to the judgment cited by Mr. Syali regarding updating construction of the words
used in the statute. In <i>State</i> (<i>through CBI /New Delhi</i>) v. <i>S.J.
Choudhary,</i> AIR 1996 SC 1491, 1494; [1996] 2 SCC 428, this court has quoted
the following passage with approval in support of updating construction (page
433 of [1996] 2 SCC):</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Statutory interpretation by Francis
Bennion, 2nd Edn. section 288, with the heading ‘Presumption that updating
construction to be given’ states one of the rules thus (page 617):</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">It is presumed that Parliament
intends the court </span></i></b><b><i><span style="font-family: "Times New Roman","serif"; font-size: 24.0pt; mso-fareast-font-family: "Times New Roman";">to
apply to an ongoing Act a construction that continuously updates its wording to
allow for changes since the Act was initially framed</span></i></b><b><i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";"> (an updating construction). While it remains law, it is to
be treated as always speaking.</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">
This means that in its application on any date, the language of the Act, though
necessarily embedded in its own time, is nevertheless to be construed in
accordance with the need to treat it as current law.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">In the comments that follow it is
pointed out that an ongoing Act is taken to be always speaking. It is also,
further, stated thus (pp. 618-19):</span></div>
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<b><i><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">In
construing an ongoing Act, the interpreter is to presume that Parliament
intended the Act to be applied at any future time in such a way as to give
effect to the true original intention. <span style="color: #b45f06;">Accordingly
the interpreter is to make allowances for any relevant changes that have
occurred, since the Act’s passing, in law, social conditions,</span>
technology, the meaning of words, <span style="color: #b45f06;">and other
matters.</span></span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">UQ<br />
<br />
<span style="color: #7f6000;">(FONT supplied, for due focus ) </span><br />
<br />
</span><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">The stated principle, in one's
independent perspective, based on a logical thinking, is, to put it in the
least offensive manner, too idealistic on one side, and too technical and
confusing on the other, from a pragmatic and common sense viewpoint ; so as to
be honestly invoked or fearlessly applied. Especially, in today's context
/scenario, it is palpably far outdated or postdated. For, the premise on
which the principle rests / its efficacy is dependent on, in one's
conviction, could never ever be taken to exist or subsist.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Anyone , if were hell
bent or is seriously intent upon and bold to venture, simple suggestion is to
give at least a cursory glance through the wholesome literature as
available @ </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><a href="http://www.francisbennion.com/pdfs/fb/1990/1990-002-082-statute-law-pt2.pdf"><span style="color: blue; font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">http://www.francisbennion.com/pdfs/fb/1990/1990-002-082-statute-law-pt2.pdf</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Now,
for the limited purpose herein, the points for incisive but anxious
consideration , are briefly , these: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><span style="font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">GENERAL
</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<b><i><span style="color: #b45f06;">A) The judiciary's primary function of
'interpretation' has been rendered far most arduous, nay almost an impossible
responsibility to discharge; in order to meet the ends of justice, as expected
of. The main reason , more than obvious is that, the law/ the enactments do not
any longer take place, with any predictable periodicity / frequency; but with
no certainty or sustainability even in the short run.</span></i></b><br />
<b><i><span style="color: #b45f06;"><br />
B) Piecemeal , truncated, half-baked legislation, marked by impulsiveness has
become the order of the times ; rather an exception to the rule of the game.</span></i></b><br />
<b><i><span style="color: #b45f06;"><br />
C) With multiple regulatory authorities having been brought in, whose powers to
make 'rules' are not well defined /clearly specified , that has added to the
woes haunting the entire 'legal system' .</span></i></b><br />
<b><i><span style="color: #b45f06;"><br />
D) The doctrine of 'PRECEDENT' is not uniformly followed/ strictly
observed,both or either in letter or spirit;so much so, inconsistent judicial
pronouncements has become an attendant perpetual melody. </span></i></b><br />
<br />
<b><i><span style="color: #b45f06;">For a recent instance, bearing out such an
inconsistency, in.... look up > </span></i></b></span><a href="https://taxguru.in/income-tax/section-54-booking-of-flat-with-builder-purchase-or-construction.html"><b><i><span style="color: blue; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">https://taxguru.in/income-tax/section-54-booking-of-flat-with-builder-purchase-or-construction.html</span></i></b></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><b><i><span style="color: #b45f06; font-size: 18.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">(The view taken, in
favour of taxpayer, is to the effect that for purpose of sec 54 exemption, even
a 'purchase' transaction could be construed as of
'construction'....) </span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<b><i><span style="color: #b45f06;">In the foregoing and other like
circumstances , and obtaining field reality, none whosoever , directly or
indirectly concerned, in own interests, is ordinarily expected to be aware and
reasonably know what is the rule of the game in force at any given point in
time , is mostly oblivious and unwary of- it could be genuine, abject
ignorance, or feigned ignorance. </span></i></b><br />
<i><span style="color: #b45f06;"><br />
</span></i><br />
<br />
<br />
<br />
<br />
<br />
</span><span style="color: #e06666; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">(To EDIT- fine tune)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><><><><><br />
<br />
<br />
</span><a href="http://www.lawyersclubindia.com/articles/Lawyers-vs-the-law-s--7015.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" target="_blank"><span style="color: blue; font-size: 24.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri; text-decoration: none; text-underline: none;">Lawyers vs. the law(s)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
<br />
</span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">A SUM-up </span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<i><span style="color: #20124d;"><br />
</span></i></span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Propositions (to be
addressed) :</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="color: #20124d; font-size: 13.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Why the pressing NEED for
an UPDATE of, -</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<i><span style="color: #20124d;"><br />
</span></i></span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Related
Legislation</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<i><span style="color: #20124d;"><br />
</span></i></span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">CASE LAW</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<i><span style="color: #20124d;"><br />
</span></i></span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Amendment (S) Of The
constitution</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<i><span style="color: #20124d;"><br />
<br />
</span></i></span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">An EXtended Principle of
'UPDATING'-</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<i><span style="color: #20124d;"><br />
<br />
</span></i></span><i><span style="color: #20124d; font-size: 12.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Original Concept:(see the
Quote Above, from the SC Judgment )</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><br />
</span><i><span style="color: #20124d; font-size: 13.5pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Posted by </span><a href="https://www.blogger.com/profile/13159075684706749527" title="author profile"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">vswaminathan </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">at </span><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-rera-to-finish.html" title="permanent link"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">6:54 PM</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="https://www.blogger.com/post-edit.g?blogID=1003196678703487728&postID=8999696432893055183&from=pencil" title=""Edit Post" "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_edit_allbkg.gif" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">Blog
Archive</span></b></div>
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<li class="MsoNormal" style="line-height: normal; mso-list: l10 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">▼ </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2018 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(64)
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<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/08/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">August </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">July </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(15) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">▼ </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">June </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(13) </span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-on-under-construction-housing-contd.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">GST on 'under
construction housing' (CONTD)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/all-about-income-from-house-properties_25.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">All about Income
from House Properties</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/housing-complex-it-nd-gst-exemption.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">'Housing Complex'
- IT nd GST EXemption - Ongoing ...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/sec-50c-imlications-of-amendments.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sec 50C -
IMPlications of AMendments ?</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/direct-v-indirect-tax-regime-indian.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">DirECT v INDIRECT
taX REGIME - indian scenario ?!>...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-rera-to-finish.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">GST > RERA (to
finish...)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-back-drop.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">GST- BACK Drop
></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">RERA nd GST contd.
(Supplement)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/normal-0-false-false-false-en-us-x-none.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">RERA nd GST
>>>>>>........</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-rules-cenral-v-tn-state.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">RERA nd RULES
(Cenral v TN State)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-phase-wise-completion.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">RERA - 'Phase -
wise- Completion ?!</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/socio-economic-x-political-order-or-dis.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Socio-economic X
Political ORDER (or - DIS'..)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level3 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/spritual-corner.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">SPRITUAL corner</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
</ul>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/05/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">May </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(10)
</span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/04/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">April </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(5) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/03/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">March </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(10) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/02/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">February </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l10 level2 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2018/01/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">January </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(5) </span></li>
</ul>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l30 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2017 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(61)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l3 level1 lfo22; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2015/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2015 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(107)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l7 level1 lfo23; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2014/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2014 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(122)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l31 level1 lfo24; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2013/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2013 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(241)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l26 level1 lfo25; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2012/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2012 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(4)
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<a href="http://www.blogger.com/rearrange?blogID=1003196678703487728&widgetType=BlogArchive&widgetId=BlogArchive1&action=editWidget&sectionId=sidebar-right-1" title=""Edit" t "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_wrench_allbkg.png" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image002.png" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">About
Me</span></b></div>
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<a href="https://www.blogger.com/profile/13159075684706749527"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">vswaminathan </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://www.blogger.com/profile/13159075684706749527"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">View my complete profile</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<a href="http://www.blogger.com/rearrange?blogID=1003196678703487728&widgetType=Profile&widgetId=Profile1&action=editWidget&sectionId=sidebar-right-1" title=""Edit" t "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_wrench_allbkg.png" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image002.png" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ethereal
theme. Powered by </span><a href="https://www.blogger.com/" target="_blank"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Blogger</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.
</span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">PROPERTY
Law X / vs. Tax LAWS </span></b></div>
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<a href="https://accommodationtimes.com/1-tds-on-purchase-of-immovable-property-must-be-deducted/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+AccommodationTimes+%28Accommodation+Times%29" target="_blank"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">https://accommodationtimes.com/1-tds-on-purchase-of-immovable-property-must-be-deducted/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+AccommodationTimes+%28Accommodation+Times%29</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">The write-up lately published on the
website of AT @ has come to be as a source of fresh provocation. Hence
this mail.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Looking back through the
archives,have been able to locate the mail below. That was sent soon after the
new provision came to be given publicity.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">If not mistaken, but if remember
right offhand, subsequently attention has repeatedly been drawn to the
write-ups , since, on display/ articles published, through which my
critical viewpoints have been shared and made available in public domain, for
due consideration. </span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">For instance , selectively, -</span></div>
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<br /></div>
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<a href="https://taxguru.in/income-tax/section-194-ia-writeup.html" target="_blank"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Section 194 IA (the
enactment) of a recent origin</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<div class="MsoNormal" style="line-height: 14.25pt; margin-bottom: 4.5pt; mso-outline-level: 2;">
<b><span style="color: #26282a; font-family: "Helvetica","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Section 194 IA
(the enactment) of a recent origin</span></b></div>
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<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">The newly introduced provision, briefly
stated, ma.... Click here to view the full Article</span></div>
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<a href="https://taxguru.in/income-tax/section-194ia-act-critique-supplement.html" target="_blank"><span style="color: blue; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Section 194IA of I
T Act- A Critique (Supplement)</span></a><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<div class="MsoNormal" style="line-height: 14.25pt; margin-bottom: 4.5pt; mso-outline-level: 2;">
<b><span style="color: #26282a; font-family: "Helvetica","sans-serif"; font-size: 10.5pt; mso-fareast-font-family: "Times New Roman";">Section 194IA of I T Act- A Critique (Supplement)</span></b></div>
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<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">The
enactment suffers from certain lacunae and loo.... Click here to
view the full Article</span></div>
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<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">RELATED (Above
write-ups cited)HERE</span></div>
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<br /></div>
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<br /></div>
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<a href="https://www.google.co.in/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0ahUKEwjR8-iX48bXAhVDqJQKHY8NBPsQFgguMAE&url=https%3A%2F%2Ftaxguru.in%2Fincome-tax%2Flaw-and-vs-case-law-on-flats-a-critical-study.html&usg=AOvVaw0O8AelVA2Ha03WspdDqx6O" target="_blank"><b><span style="color: blue; font-family: "Helvetica","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">LAW and ('vs'?)
CASE LAW On “FLATS” – A Critical Study - TaxGuru</span></b></a><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">(2013)(76) Kar.
L.J. pg. 126-136; And pg. 153-160</span></div>
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<br /></div>
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<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Further, to my
feedback mails sent to the Department, have had no response; and, to my
knowledge, no remedial action has so far been taken.</span></div>
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<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">It is obvious,
to my personal regret, that the feedback-input has not been even gone
through, and / or the merits or otherwise of the points made have been
appreciated.</span></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: 12.0pt; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">In the hope on
hopes of that being done,at least now ; instead of later or never !<br />
<br />
</span><b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Sporadic
jottings (to supply more clues): </span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">RWA - whoever
has thought of and given it that name has done so, to say the
least, has not, quite obviously , given a second thought to it. Be that
as it may, that is tantamount to a tacit admission, unwittingly or
otherwise, by everyone expected to have concern/vested interests, that
they have associated themselves, as 'residents'; not as 'owners'.</span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Even the
authorities, -going by what someone revealed (if remember, one Mr. MS
Shankar- see his Post on Praja.in), albeit belatedly, have realized
that RWAs (registered wrongly under the Societies Registration Act)
is not a 'legal entity' ; and gone on to add to the effect, that RWAs
have no authority to collect any monies for, and undertake the task of,
building complex 'maintenance'. </span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<br /></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">SC in re.
Podar case X Suraj case: - Both SC cases, but the latter
should greatly help so long as buyer has a registered sale deed, duly
registered after paying stamp duty.</span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Per contra,
should there be no such regd. sale deed, at best the buyer could only be
treated as a 'deemed owner' (Podar case), so as to be obliged to meet
income-tax liability . And by the same token of logic, and an extension
of the court's view, be liable for all tax liabilities such deemed
ownership entails. </span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">To sum up:
Buyer, individually as well as collectively,has been living in perpetual
sin , so to say. </span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">>>>>>>>>>>>>>>></span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"> </span></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">How to purchase;
in order to own; so as to be enabled 'transfer' or inheritance ?</span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Procedure per
law - unless followed ! The irresolute problem, or no fault of
purchaser (or promoter ?) is that RCS, though designated in the
statute, not been duly empowered , hence not been acting under the
KAOA.</span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Non-entity in
the eyes of law - common sense analogy ></span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">Bricks mounted
on, with no cementing; Or a bunch of untied sticks -</span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">RWAs registered
under Societies Act have no locus standi , even as per the
late thinking of Kar. authority itself</span></b><b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">.</span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">STP</span></b><b><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">- Promoter, till conveyance, continues to be responsible
and answerable- if so, be made a necessary party - see Posts @ Praja.in </span></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<b><i><span style="color: #660000; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">May be, the
planned rally, by itself, will help just to make known there is 'a
cry' - but nothing more ! Apprehension is, unlikely to be taken a serious
note of , by reason of the fact that the matter of agitation is anyway
'sub-judice' </span></i></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://dl-mail.ymail.com/ws/download/mailboxes/@.id==VjJ-OIXR5sT9xft_TMrtrKn7iy8gG5jlBZXCDRlNlBmbWxnXRi94X-rnWaD8S4p1-9EFGl2LEeEb8L4Fd0GBJs5fOA/messages/@.id==AK2G8QoAABgNWhDusghwKI7A9S8/content/parts/@.id==2/raw?appid=YMailNorrin&ymreqid=c53c3297-ed97-4475-1caf-c30000014300&token=zitEzqOML3j84e6ealFTT5U7-km5qEQF52lp7AcCuBYhdOQbRpS8xVDa9fVS9BVAkqQAXESkJC5W1Xf1_91DOdKtD0WYXSgAwTHfwG3SMWDhBLnz2bZQufgc5_eQwIX-"><span style="color: blue; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">(2014) 226TAXMAN143-151.doc</span></a><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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</span><b><i><span style="color: #783f04; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">KEY NOTE:
This is one more instance, in the mega series of similar instance ;
in which, the inevitability or the necessity for the proposition to
address, - that no tax issue , if property- related, could be
rightly gone into, without giving due consideration for what
the governing property law says That is a vital aspect which has been
/ continue to be miserably bypassed /overlooked at all levels - the
Executive, Legislature, and the Judiciary !</span></i></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"><br />
<br />
</span><b><i><span style="color: #783f04; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";">The said aspect
of common relevance/significance hold hold to all the 3
issues/grievances, for which the BSA, though late by an yardstick, has
now taken the initiative /lead.</span></i></b><span style="color: #979ba7; font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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EDIT - Invite the concerned /the eminent professionals in
field practice, and or their clientele, to volunteer and mind
to do so, in their own individual and collective interests !</span><span style="font-family: "Helvetica","sans-serif"; font-size: 9.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Posted by </span><a href="https://www.blogger.com/profile/13159075684706749527" title="author profile"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">vswaminathan </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">at </span><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/property-law-x-vs-tax-laws.html" title="permanent link"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2:29 AM</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> </span><a href="https://www.blogger.com/post-edit.g?blogID=1003196678703487728&postID=1062123329622702326&from=pencil" title=""Edit Post" "><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes; text-decoration: none; text-underline: none;"><span style="mso-ignore: vglayout;"><img alt="Description: https://resources.blogblog.com/img/icon18_edit_allbkg.gif" border="0" height="18" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="18" /></span></span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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PART II</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
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TINKERers') Corner - EXclusive PART ...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/principle-of-mutuality-v-tax-exemptiion.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Principle Of
Mutuality v Tax Exemptiion (ADDS-on)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/principle-of-mutuality-v-tax-eemption.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Principle of
"MUTUALITY" v Tax Eemption</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/priciplke-of-mutuality-v-taxation.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Principle Of
Mutuality v Taxation</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/property-law-x-vs-tax-laws.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PROPERTY Law X /
vs. Tax LAWS</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/lawyers-corner.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">LAWYERS' corner</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/morality-moral-turpitude-ways-of-world.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">'morality' - Moral
TURPITUDE - WAys of the world >...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/a-ready-referencer-onet-al.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">A READY REFERENCER
on...et al</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/govt-flaunts-ease-of-doing-business.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Govt flaunts ease
of doing business ranking but st...</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/transfer-pricing-lw-corner-xclusive.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">TRANSFER Pricing
lW (CORNER- xclusive)</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level3 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.5in;"><a href="http://vswaminathan-swamilook.blogspot.com/2017/11/law-makers-in-changed-times-who-are-they.html"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"Law
Makers" - in changed times WHO ARE THEY ?</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></li>
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<li class="MsoNormal" style="line-height: normal; mso-list: l19 level2 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/10/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">October </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(14) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level2 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/09/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">September </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(12) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level2 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/08/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">August </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level2 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/07/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">July </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(3) </span></li>
<li class="MsoNormal" style="line-height: normal; mso-list: l19 level2 lfo30; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 1.0in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2017/06/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">June </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(1) </span></li>
</ul>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l18 level1 lfo31; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2015/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2015 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(107)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l25 level1 lfo32; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2014/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2014 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(122)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l27 level1 lfo33; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2013/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2013 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(241)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l11 level1 lfo34; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2012/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2012 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(4)
</span></li>
</ul>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal; mso-list: l9 level1 lfo35; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><a href="https://www.blogger.com/null"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">► </span></a><a href="http://vswaminathan-swamilook.blogspot.com/2011/"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">2011 </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">(52)
</span></li>
</ul>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">About
Me</span></b></div>
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<a href="https://www.blogger.com/profile/13159075684706749527"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">vswaminathan </span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
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<a href="https://www.google.co.in/search?dcr=0&source=hp&q=articles+on+hc+holding+a+provision+as+ultra+vires+-+how+and+why+binding+omn+all+courts+&oq=articles+on+hc+holding+a+provision+as+ultra+vires+-+how+and+why+binding+omn+all+courts+&gs_l=psy-ab.12...4892.67639.0.71270.95.91.3.0.0.0.1664.16746.0j87j1j8-1.90.0....0...1.1.64.psy-ab..2.38.6482.6..0j35i39k1j0i131k1j0i67k1j0i22i30k1j0i22i10i30k1j33i22i29i30k1j0i13k1j33i160k1j33i21k1.176.ur6jK5-pLK8" target="_blank"><b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 18.0pt; mso-fareast-font-family: "Times New Roman";">ULTRA vires HC Ruling -
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-63569976025406458322018-08-14T04:45:00.003-07:002018-08-14T07:36:47.422-07:00GST on realty' (=real estatate transactions ) - Contd.<div dir="ltr" style="text-align: left;" trbidi="on">
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-87936246351072110522018-08-14T02:47:00.004-07:002018-08-14T02:54:32.205-07:00ST / (+) VAT - Under migration to GST - MORE About ?<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 26.0pt;"> LOoking BAck (Not Far)</span><br />
<br />
<span style="font-size: 26.0pt;"><</span> <span style="font-size: large;"><span style="font-family: "Calibri", "sans-serif"; line-height: 115%;"><a href="https://www.firstpost.com/business/contactless-payments-a-step-in-right-direction-can-help-govt-meet-ambitious-30-bn-digital-transactions-target-4963191.html">https://www.firstpost.com/business/contactless-payments-a-step-in-right-direction-can-help-govt-meet-ambitious-30-bn-digital-transactions-target-4963191.html</a></span></span><br />
<br />
<a href="https://home.kpmg.com/in/en/home/services/tax/indirect-tax/goods-and-services-tax/gst-tax-flash-news.html"><span style="font-size: 26.0pt;">>https://home.kpmg.com/in/en/home/services/tax/indirect-tax/goods-and-services-tax/gst-tax-flash-news.html</span></a><br />
</div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<a href="https://economictimes.indiatimes.com/topic/NAPA"><span style="font-size: 26.0pt;">>https://economictimes.indiatimes.com/topic/NAPA</span></a><br />
</div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<a href="https://economictimes.indiatimes.com/topic/Central-Board-of-Indirect-Taxes-and-Customs"><span style="font-size: 26.0pt;">> https://economictimes.indiatimes.com/topic/Central-Board-of-Indirect-Taxes-and-Customs</span></a><span style="font-size: 26.0pt;"></span></div>
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<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">> The idea, the official explained, is
to find a balance between ease of doing business and consumer protection. This
should be part of the agenda of GST officials in the field, he said. </span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 12.0pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">> CBIC will now issue directions to commissioners to look at pricing and file
complaints. The issue can be taken up by the GST Council so that state
government officials also follow up on the matter. </span></div>
<div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 12.0pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">> Tax experts said businesses need to
have their paperwork in order. “Businesses should ensure that they have
appropriate documentation to demonstrate that they have passed on the benefits
of rate cuts to consumers as the onus of proving the same is on business” said
MS Mani, partner, Deloitte India. </span></div>
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<span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Read more at:<br />
</span><a href="https://economictimes.indiatimes.com/articleshow/65379129.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst"><span style="color: blue; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">//economictimes.indiatimes.com/articleshow/65379129.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst</span></a><span style="font-family: "arial" , "sans-serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: 26.0pt;"> </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<a href="https://www.google.com/search?source=hp&ei=8KtZW6fTIIeevQThypyoDw&q=CESTAT+contact+details+&oq=CESTAT+contact+details+&gs_l=psy-ab.13..0i22i30k1.4328.15224.0.29112.26.25.0.0.0.0.1049.4602.2j12j3j1j2j7-1.21.0....0...1c.1.64.psy-ab..5.21.4596.0..0j35i39k1j0i131k1j0i10k1j33i160k1.0.ohtbYaxpRpY"><span style="font-size: 26.0pt;">CESTAT bengaluru</span></a><span style="color: #c0504d; font-family: "times new roman" , "serif"; font-size: 26.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #c0504d; font-family: "times new roman" , "serif"; font-size: 18.0pt;"><a href="https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/Indirect%20Tax/in-tax-idt-no-service-tax-on-composite-contracts-noexp.pdf">https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/Indirect%20Tax/in-tax-idt-no-service-tax-on-composite-contracts-noexp.pdf</a></span></div>
</div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-53856636040027470242018-08-02T18:53:00.002-07:002018-08-02T20:19:30.242-07:00Major Themes- Reality v (=x) Idealism<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
Same as- "Modern man" v (X) ANCIENT WISDOM ?!<br />
<br />
As shared on FB @-<br />
<br />
<a href="https://www.facebook.com/swaminathanv3/posts/1780285755381036" target="_blank">https://www.facebook.com/swaminathanv3/posts/1780285755381036</a><br />
<a href="https://www.facebook.com/swaminathanv3/posts/1780293378713607" target="_blank">https://www.facebook.com/swaminathanv3/posts/1780293378713607</a><br />
<br />
Contents (copied - as edited-for ready READ) (:<br />
<br />
<a href="https://www.quora.com/profile/Ramesh-Kumar-Mallela/activity" target="_blank">https://www.quora.com/profile/Ramesh-Kumar-Mallela/activity</a><br />
<br />
for THE DAY ><br />
<br />
My random pick - choice to explore the conflict between ANCIENT WISDOM nd
(OR 'vs'= X) 'modern man'<br />
to serve as a side dish, while thinking on multiple facets /faculties of
'human kind' striving but yet to succeed in accomplishing the feet of evolving
as a 'human being', as destined (or WILLED by PROVIDENCE) !<br />
If found vague and confusing, suggest to pick up a copy of and READ
intensively; and do so, in comparison to what the ancient VEDAS (including
age-old scriptures, PURANA(s), and the like (=of the identical 'kind') !<br />
CROSS refer (for a message, intended in a similar vein),-<br />
<br />
<a href="https://thetaxtalk.com/2018/08/02/appeal-under-it-act-1961-does-not-mean-mere-filing-of-the-memorandum-of-appeal/" target="_blank">https://thetaxtalk.com/2018/08/02/appeal-under-it-act-1961-does-not-mean-mere-filing-of-the-memorandum-of-appeal/</a><br />
<br />
IMPROMPTU (with a different stroke of thoughts, but from a societal- welfare
-viewpoint) :<br />
None can differ, but consciously agree, on the proposition that 'appeal' ,
-as a concept in its oldest (ancient) sense, - does not but stop of the
formality of 'filing' as envisaged in man-made-law (s) or rules, fast running
into numerous volumes (as fast as a 'rat race') !<br />
For an appreciation of the point of view in own mind, am tempted/provoked to
devote thoughts on, -<br />
Shakespeare's famous, -<br />
<a href="https://www.google.com/search?source=hp&ei=3qFjW_PgD46e9QPa74P4BA&q=my+pound+of+flesh+shakespere+%27s+play+&oq=my+pound+of+flesh+shakespere+%27s+play+&gs_l=psy-ab.12..33i22i29i30k1.2270.32193.0.35517.37.37.0.0.0.0.210.3821.19j17j1.37.0....0...1.1.64.psy-ab..0.36.3726...0j0i131k1j0i10k1j0i22i30k1j33i21k1.0.vva-WJKZToA" target="_blank">https://www.google.com/search…</a><br />
<a href="https://www.google.com/search?q=merchant+of+venice+themes&sa=X&ved=0ahUKEwivuMm20M_cAhXJeX0KHSiDA1sQ1QIImAIoBg&biw=1366&bih=654" target="_blank">https://www.google.com/search…</a><br />
<a href="https://www.cliffsnotes.com/literature/m/the-merchant-of-venice/critical-essays/major-themes" target="_blank">https://www.cliffsnotes.com/…/…/critical-essays/major-themes</a><br />
< within , the core theme <> "Reality and Idealism"
>>>>>>>>>>>>>>>><br />
The Movie (worth memorable, of our own times) (:<br />
<a href="https://www.youtube.com/watch?v=4f8somgiIKY" target="_blank">https://www.youtube.com/watch?v=4f8somgiIKY</a><br />
(Anyone, if so incited/inspired, suggest to watch the whole of it)<br />
MASTER Note:<br />
The common thread, passed through : -<br />
In the Play, -the miser's plea (appeal) was to a 'court of law' of those
days, presided over by 'Daniel' of the gone-by- era; and<br />
In the real life story (movie) the emotion-filled appeal was addressed to a
right-minded police chief, who eventually, in short, conceded the reality of
modern day life.<br />
AGREE ?!<br />
(OPEN/ invite to - EDIT)<br />
<br />
CROSS refer (for sample)> <br />
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<![endif]--><span style="font-size: large;"><span style="font-family: "Calibri", "sans-serif"; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2014/08/a-clarin-call-worth-lending-ear.html">http://vswaminathan-swamilook.blogspot.com/2014/08/a-clarin-call-worth-lending-ear.html</a></span></span></div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-79749515860919488992018-07-31T00:34:00.002-07:002018-07-31T00:34:22.387-07:00Extracts for SC<div dir="ltr" style="text-align: left;" trbidi="on">
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<b><span style="font-family: "Arial","sans-serif"; font-size: 11.0pt;">[2015] 53 taxmann.com 408
(Art)</span></b></div>
<div align="center" class="MsoNormal" style="margin-bottom: 11.0pt; margin-left: 0in; margin-right: 0in; margin-top: 6.0pt; text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;">FINANCE (NO. 2) ACT 2014 -
RETRO-CHANGES - A Critique</span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">Epilogue</span></b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;"> </span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">7.</span></b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;"> The study herein, as viewed, may not be complete without at least a
brief reference to a couple of SC Judgments, one being that in <i>CIT</i> v. <i>Podar
Cement (P.)Ltd.</i>'s <u><span style="color: blue;"><a href="https://www.blogger.com/AppData/Local/Temp/fileopen.aspx?id=101010000000080654&source=link"><span style="color: blue;">[1997] 226 ITR 625/92 Taxman 541</span></a></span></u>. </span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">7.1 <i>Podar Cement
Ltd.'s case</i></span></b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;"> - On a critical study of the Apex Court's
judgment, it will be observed, that it is a case in which the tax related issue
pertained to the rights of a holder of flat (unit) in a building complex. Even
so, the Apex Court's verdict has turned to be on other grounds/considerations;
that is, without going into, as warranted, the distinct and crucial
implications of the special law of Maharashtra governing the property rights of
taxpayer as owner/holder of a Flat. Had that been so, the issues perhaps would
have been decided on better reasoned grounds. No need to specially add, it is
the bar representing both sides who are expected to have assisted the Court
more efficiently for having accomplished that end. </span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">7.2 <i>Sanjeev Lal
v. CIT</i> - </span></b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">The other SC judgment to which attention may be
pertinently drawn to fit into the present context is <i>Sanjeev Lal</i> v. <i>CIT
</i><u><span style="color: blue;"><a href="https://www.blogger.com/AppData/Local/Temp/fileopen.aspx?id=101010000000112201&source=link"><span style="color: blue;">[2014] 46 taxmann.com 300</span></a></span></u></span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">In the instant
case, the issue raised pertained to the tax exemption claimed under section 54.
It was disputed by the Revenue and litigated because of the time lag between
transfer of an 'old asset' and utilization of its proceeds in purchase of a
'new' asset exceeding the prescribed one year. On the flip side, however, like
issue could arise also in situations in which delay is in 'purchase' of a new
asset. In short, in a manner of speaking, the weapon for fighting/battle of
wits could prove to be a double-edged one. Invited to accord intuitive thoughts
thereto, for finding a foolproof or near foolproof solution.</span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">From the viewpoint
of taxpayers, the view the Apex Court has taken may be commended to be quite
sensible, having been founded on a pragmatic judicious approach, unmistakably
founded on principles of natural justice; instead of allowing to be tied down
simplistically by the 'letter' of the law.</span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">The points to be
stressed upon are mainly these: The customary delays in completion, registration
and handing over of physical possession of flats/apartments by
promoters/sellers, as commonly experienced and sharply focused on, have led to
grave prospects of 'purchasers' failing to satisfy the rigid time-limits
prescribed by law of 2 or 3 years for purchase or construction, as the case may
be; albeit the default happens to be invariably for no fault of them, but
beyond their control. Hence, it is high time the government either suitably
amends the law or the CBDT through a directive brings about a relaxation of
such time-limits having regard to the surrounding realities.</span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">Conclusion </span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">8. </span></b><span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">In the fond hope and belief that the underlying points have been
satisfactorily brought out, it is now left open to enlightened and experienced
tax experts, in the interests of own clientele, to further explore those
in-depth, to the end of reaching a righteous conclusion; and, besides being of
proper guidance to clientele, also move the government to take suitable steps.</span></div>
<div class="MsoNormal" style="line-height: 15.0pt; margin-bottom: 11.0pt; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">All said, it only
remains to specially focus on one aspect; that is, how judicial interpretation
of any enactment has been increasingly leaning towards and growingly in favour
of taxpayers, more so having regard to the peculiar facts and circumstances on
a case-to-case basis. In saying so, what calls for a specific mention is that
the same line of common sense reasoning, founded on principles of natural
justice, and liberal judicial approach, have been adopted in the two SC cases
referred to hereinbefore.</span></div>
<br /><div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span style="font-family: "Georgia","serif"; font-size: 11.0pt; mso-bidi-font-family: Georgia;">kAR Model AG. To
Sell</span><img border="0" height="169" src="file:///C:\Users\SWAMYN~1\AppData\Local\Temp\msohtmlclip1\01\clip_image002.png" width="288" /><b><span style="font-family: "BookmanOldStyle\,Bold"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: "BookmanOldStyle\,Bold"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><span style="mso-spacerun: yes;"> </span><span lang="EN">ANNEXURE-A</span></span></b></div>
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<span lang="EN" style="font-family: BookmanOldStyle; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: BookmanOldStyle; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(See
sub rule (1) of rule 8)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: "BookmanOldStyle\,Bold"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: "BookmanOldStyle\,Bold"; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">AGREEMENT
FOR SALE</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Helvetica","sans-serif"; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">*******</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">This Agreement for Sale
(“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Agreement</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”) executed on this day of , 20 ,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">By and Between</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span></b><b><i><span lang="EN" style="font-family: Times-BoldItalic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-BoldItalic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">If the
promoter is a company</span></i></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(CIN no. ), a company
incorporated under the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">provisions of the
Companies Act, 2013, [Central Act 18 of 2013), as the case may be], having its</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">registered</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">office at and its
corporate office at</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(PAN - ), represented by
its authorized</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">signatory (Aadhar no. )
authorized</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">board
resolution dated </span><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">hereinafter referred to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Promoter</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(which expression shall
unless repugnant to the context or meaning thereof be deemed to mean</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">and include its
successor-in-interest, executors, administrators and permitted assignees);</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span></b><b><i><span lang="EN" style="font-family: Times-BoldItalic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-BoldItalic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">If the
promoter is a Partnership firm</span></i></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, a partnership firm
registered under the Indian Partnership Act,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">1932(Central Act 9 of
1932), having its principal place of business at , (PAN</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">), represented by its
authorized Partner ,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(Aadhar no. ) authorized
</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, hereinafter</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">referred to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Promoter</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”
(which expression shall unless repugnant to the context or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">meaning thereof be
deemed to mean and include its successors-in-interest, executors,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">administrators and
permitted assignees, including those of the respective partners)</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">.</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span></b><b><i><span lang="EN" style="font-family: Times-BoldItalic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-BoldItalic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">If the
promoter is an Individual</span></i></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Mr. / Ms. , (Aadhar no.
) son /</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">daughter of , aged about
_, residing at</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">27</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, (PAN ), hereinafter</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">called the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Promoter</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”
(which expression shall unless repugnant to the context or meaning thereof</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">be deemed to mean and
include his/her heirs, executors, administrators, successors-in- interest and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">permitted </span><span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">assignees</span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">).</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">AND</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span></b><b><i><span lang="EN" style="font-family: Times-BoldItalic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-BoldItalic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">If the
Allottee is a company</span></i></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, (CIN no. ) a company
incorporated</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">under the provisions of
the Companies Act, 2013, [Central Act 18 of 2013), as the case may be],</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">having its registered
office at , (PAN ), represented by</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">its authorized
signatory, , (Aadhar no.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">) duly authorized </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">board
resolution dated , hereinafter</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">referred to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Allottee</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”
(which expression shall unless repugnant to the context or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">meaning thereof be
deemed to mean and include its successor-in-interest, executors,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">administrators and
permitted assignees).</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span></b><b><i><span lang="EN" style="font-family: Times-BoldItalic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-BoldItalic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">If the
Allottee is a Partnership</span></i></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, a partnership firm
registered under the Indian Partnership Act, 1932,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">having its principal
place of business at , (PAN ),</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">represented by its
authorized partner, , (Aadhar no. )</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">authorized </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">,
hereinafter referred to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Allottee</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(which expression shall
unless repugnant to the context or meaning thereof be deemed to mean</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">and include its
successors-in-interest, executors, administrators and permitted assignees,
including</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">those of the respective
partners)</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">.</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span></b><b><i><span lang="EN" style="font-family: Times-BoldItalic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-BoldItalic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">If the
Allottee is an Individual</span></i></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Mr. / Ms. , (Aadhar no.
) son / daughter of</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, aged about , residing
at</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">28</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, (PAN ), hereinafter
called</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Allottee</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”
(which expression shall unless repugnant to the context or meaning thereof be
deemed</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">to mean and include
his/her heirs, executors, administrators, successors-in-interest and permitted</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">assignees</span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">).</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span></b><b><i><span lang="EN" style="font-family: Times-BoldItalic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-BoldItalic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">If the
Allottee is a HUF</span></i></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Mr. </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">, </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(Aadhar
no. ) son of aged about</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">for self and as the
Karta of the Hindu Joint Mitakshara Family known as</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">HUF, having its place of
business / residence at , (PAN</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">), hereinafter referred
to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Allottee</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">” (which expression shall unless repugnant to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">the context or meaning
thereof be deemed to include his heirs, representatives, executors,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">administrators, successors-in-interest
and permitted assigns as well as the members of the said HUF,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">their heirs, executors,
administrators, successors-in-interest and permitted assignees)</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">.</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please
insert details of other allottee(s), in case of more than one allottee</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Promoter and
Allottee shall hereinafter collectively be referred to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Parties</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">” and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">individually as a “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Party</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">WHEREAS:</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">A. The Promoter is the
absolute and lawful owner of [khasra nos./ survey nos.] [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">insert
land details as per local laws</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">] totally admeasuring square</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">meters situated at _in
Tehsil & District </span><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Said Land</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”) </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">sale</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">deed(s) dated registered
as documents no. at the office of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Sub-Registrar;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(“Owner”) is the
absolute and lawful owner of [khasra nos./ survey</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">nos.] [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please
insert land details as per local laws</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">] totally admeasuring</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">square meters situated
at in Tehsil & District </span><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Said</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">29</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Land</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”) </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">sale
deed(s) dated registered as documents no.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">at the office of the
Sub-Registrar. The Owner and the Promoter have entered into a</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[collaboration/development/joint
development] agreement dated</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">registered as document
no. at the office of the Sub-Registrar;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">B. The Said Land is
earmarked for the purpose of building a [commercial/residential/</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">any</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">other
purpose</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">] project, comprising multistoried apartment buildings and [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">insert</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">any
other components of the Projects</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">] and the said project shall be known as</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">‘ ’ (“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Project</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”);</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Said Land is
earmarked for the purpose of plotted development of a</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[commercial/residential/</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">any
other purpose</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">] project, comprising plots and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">insert
any other components of the Projects</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">] and the said project shall be known as</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">‘ ’ (“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Project</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”):</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Provided that where land
is earmarked for any institutional development the same shall be</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">used for those purposes
only and no commercial/residential development shall be permitted</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">unless it is a part of
the plan approved by the competent authority.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">C. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Promoter is fully
competent to enter into this Agreement and all the legal formalities with</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">respect to the right,
title and interest of the Promoter regarding the Said Land on which</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Project is to be
constructed have been completed;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">D. The [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please
insert the name of the concerned competent</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">authority] has granted
the commencement certificate to develop the Project </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">approval</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">dated bearing no. ;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">E. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Promoter has
obtained the final layout plan approvals for the Project from</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please
insert the name of the concerned</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">competent
authority</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]. The Promoter agrees and undertakes that it shall not make any</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">changes to these layout
plans except in strict compliance with section 14 of the Act and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">other laws as
applicable;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">F. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Promoter has
registered the Project under the provisions of the Act with the Real</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Estate Regulatory
Authority at no. ;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">on under registration</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">G. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Allottee had applied
for an apartment in the Project </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">application no.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">dated and has been
allotted apartment no.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">having carpet area of
square feet, type , on floor in</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[tower/block/building]
no. (“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Building</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”) along with garage/closed parking no.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">admeasuring square feet
in the [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please insert</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">the
location of the garage/closed parking</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">], as permissible under the applicable law and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">of </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">pro
rata </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">share in the common areas (“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Common Areas</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”) as defined under
clause (n)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">of Section 2 of the Act
(hereinafter referred to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Apartment</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">” more particularly</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">described in </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Schedule
A </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">and the floor plan of the apartment is annexed hereto and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">marked as </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Schedule
B</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">);</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">30</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Allottee had applied
for a plot in the Project </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">vide </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">application no. dated</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">and has been allotted
plot no. having area of square</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">feet and plot for
garage/closed parking admeasuring square feet (</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">if</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">applicable)]
</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">in the [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please insert the location of the garage/closed</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">parking</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">], as
permissible under the applicable law and of </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">pro
rata </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">share in the common</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">areas (“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Common
Areas</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">”) as defined under clause (n) of Section 2 of the Act (hereinafter</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">referred to as the “</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Plot</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">” more
particularly described in </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Schedule A</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">);</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">H. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Parties have gone
through all the terms and conditions set out in this Agreement and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">understood the mutual
rights and obligations detailed herein;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">I.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Please
enter any additional disclosures/details</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">J. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Parties hereby
confirm that they are signing this Agreement with full knowledge of all the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">laws, rules,
regulations, notifications, etc., applicable to the Project;</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">K. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Parties, relying on
the confirmations, representations and assurances of each other to</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">faithfully abide by all
the terms, conditions and stipulations contained in this Agreement and all</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">applicable laws, are now
willing to enter into this Agreement on the terms and conditions</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">appearing hereinafter;</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">L. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">In accordance with the
terms and conditions set out in this Agreement and as mutually agreed</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">upon by and between the
Parties, the Promoter hereby agrees to sell and the Allottee</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">hereby agrees to
purchase the Apartment or Plot and the garage/closed parking (if applicable) as</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">specified in para G;</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">NOW THEREFORE, in
consideration of the mutual representations, covenants,</span></b></div>
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<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">assurances, promises and
agreements contained herein and other good and valuable</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">consideration, the
Parties agree as follows:</span></b></div>
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<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">1. TERMS:</span></b></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">1.1 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Subject
to the terms and conditions as detailed in this Agreement, the Promoter agrees
to sell</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">to the Allottee and the
Allottee hereby agrees to purchase, the Apartment or Plot as specified</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">in para G;</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">31</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">1.2 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The
Total Price for the Apartment or Plot based on the carpet area is Rs.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(Rupees only ("</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Total</span></b></div>
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<b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Price</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">")
(Give break up and description):</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Block/Building/Tower no.
Apartment</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">no.</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Type</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Floor</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Rate of Apartment per
square feet*</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">*Provide break up of the
amounts such as cost of apartment, proportionate cost of common</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">areas, preferential
location charges, taxes etc.</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[AND] [if/as applicable]</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Garage/Closed parking -
1 Price for 1</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Garage/Closed parking -
2 Price for 2</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">OR</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Plot no.</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Type</span></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Rate
of Plot per square feet</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Explanation:</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(i) </span></i><i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Total Price above includes the booking amount paid by the allottee
to the</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Promoter
towards the Apartment or Plot ;</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(ii) </span></i><i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The Total Price above includes Taxes (consisting of tax paid or payable
by the</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Promoter
by way of Value Added Tax, Service Tax, and Cess or any other</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">similar
taxes which may be levied, in connection with the construction of the</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Project
payable by the Promoter) up to the date of handing over the possession of the</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Apartment
or Plot :</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Provided that in case
there is any change / modification in the taxes, the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">subsequent amount
payable by the allottee to the promoter shall be</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">increased/reduced based
on such change / modification;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(iii) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The
Promoter shall periodically intimate to the Allottee, the amount payable as
stated</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">in (i) above and the
Allottee shall make payment within 30 (thirty) days from the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">date of such written
intimation. In addition, the Promoter shall provide to the Allottee</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">the details of the taxes
paid or demanded along with the acts/rules/notifications</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">together with dates from
which such taxes/levies etc. have been imposed or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">become effective;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">32</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">(iv) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">The
Total Price of Apartment or Plot includes: 1) </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">pro
rata </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">share in the Common</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Areas; and 2)
garage(s)/closed parking(s) as provided in the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">Agreement.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">1.3 The Total Price is escalation-free, save and
except increases which the Allottee hereby agrees to pay, due to increase on
account of development charges payable to the competent authority and/or any
other increase in charges which may be levied or imposed by the competent
authority from time to time. The Promoter undertakes and agrees that while
raising a demand on the Allottee for increase in development charges,
cost/charges imposed by the competent authorities, the Promoter shall enclose
the said notification/order/rule/regulation to that effect along with the
demand letter being issued to the Allottee, which shall only be applicable on
subsequent payments.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.4 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee(s) shall make the payment as per the payment plan set out
in </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Schedule C</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(“</span></i><b><i><span lang="EN" style="color: red; font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Payment Plan</span></i></b><i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">”).</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.5 </span></i><i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter may allow, in its sole discretion,
a rebate for early payments of installments</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">payable by the Allottee by discounting such
early payments @ % per annum for the</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">period by which the respective installment has
been preponed. The provision for allowing</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">rebate and such rate of rebate shall not be
subject to any revision/withdrawal, once</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">granted to an Allottee by the Promoter.</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.6 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">It is agreed that the Promoter shall not make any additions and
alterations in the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">sanctioned plans, layout plans and
specifications and the nature of fixtures, fittings and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">amenities described therein in respect of the
apartment, plot or building, as the case may</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">be, without the previous written consent of the
Allottee. Provided that the Promoter may</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">make such minor additions or alterations as may
be required by the Allottee, or such</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">minor changes or alterations as per the
provisions of the Act.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.7 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Applicable in case of an
apartment] </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter shall
confirm the final carpet area that</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">has been allotted to the Allottee after the
construction of the Building is complete and the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">occupancy certificate* is granted by the
competent authority, by furnishing details of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">changes, if any, in the carpet area. The total
price payable for the carpet area shall be</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">recalculated upon confirmation by the Promoter.
If there is any reduction in the carpet area</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">within the defined limit then Promoter shall
refund the excess money paid by Allottee</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">within forty-five days with annual interest at
the rate specified in the Rules, from the date</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">when such an excess amount was paid by the
Allottee. If there is any increase in the carpet</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">area allotted to Allottee, the Promoter shall
demand that from the Allottee as per the next</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">milestone of the Payment Plan. All these
monetary adjustments shall be made at the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">same rate per square feet as agreed in Clause
1.2 of this Agreement.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.8 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Subject to Clause 9.3 the Promoter agrees and acknowledges, the Allottee
shall have the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">right to the Apartment or Plot as mentioned
below:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(i) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee shall have exclusive ownership of the Apartment or Plot ;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(ii) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee shall also have undivided proportionate share in the Common</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Areas. Since the share / interest of Allottee in
the Common Areas is undivided and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">cannot be divided or separated, the Allottee
shall use the Common Areas along with</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">other occupants, maintenance staff etc., without
causing any inconvenience or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">hindrance to them. Further, the right of the
Allottee to use the Common Areas</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">shall always be subject to the timely payment of
maintenance charges and other</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">charges as applicable. It is clarified that the
promoter shall convey undivided</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">proportionate title in the common areas to the
association of allottees as provided in</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Act;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">33</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">(iii) That the computation of the price of the
Apartment or Plot includes recovery of price of land, construction of [not only
the Apartment but also] the Common Areas, internal development charges,
external development charges, taxes, cost of providing electric wiring, fire
detection and fire fighting equipment in the common</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">Areas, etc. and includes cost for providing all
other facilities as provided within the Project.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.9 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">It is made clear by the Promoter and the Allottee agrees that the
Apartment or Plot</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">along with garage/closed parking shall be
treated as a single indivisible unit for all</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">purposes. It is agreed that the Project is an
independent, self-contained Project covering</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the said Land and is not a part of any other
project or zone and shall not form a part of and/or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">linked/combined with any other project in its
vicinity or otherwise except for the purpose</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">of integration of infrastructure for the benefit
of the Allottee. It is clarified that Project’s</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">facilities and amenities shall be available only
for use and enjoyment of the Allottees of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Project.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.10 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">It is understood by the Allottee that all other areas and i.e. areas and
facilities falling</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">outside the Project, namely XX - here specify
the details shall not form a part of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">declaration to be filed with [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Please insert the name of the</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">concerned competent authority</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">] to be filed in accordance with the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">XX [</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">XX insert the name of the relevant State ct, if any</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">]</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">.</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.11 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter agrees to pay all outgoings before transferring the
physical possession of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">apartment to the Allottees, which it has
collected from the Allottees, for the payment of</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">outgoings (including land cost, ground rent,
municipal or other local taxes, charges for</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">water or electricity, maintenance charges,
including mortgage loan and interest on</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">mortgages or other encumbrances and such other
liabilities payable to competent authorities,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">banks and financial institutions, which are
related to the project). If the Promoter fails to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">pay all or any of the outgoings collected by it
from the Allottees or any liability, mortgage</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">loan and interest thereon before transferring
the apartment to the Allottees, the Promoter</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">agrees to be liable, even after the transfer of
the property, to pay such outgoings and penal</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">charges, if any, to the authority or person to
whom they are payable and be liable for the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">cost of any legal proceedings which may be taken
therefor by such authority or person.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.12 </span></i><i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee has paid a sum of
Rs____________________________________ (Rupees</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">only) as booking amount being part payment</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">towards the Total Price of the Apartment or Plot
at the time of application the receipt of</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">which the Promoter hereby acknowledges and the
Allottee hereby agrees to pay the</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">remaining price of the Apartment or Plot as
prescribed in the Payment Plan as may be</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">demanded by the Promoter within the time and in
the manner specified therein:</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Provided that if the allottee delays in payment
towards any amount for which is</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">payable, he shall be liable to pay interest at
the rate specified in the Rules.</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><i><span lang="EN" style="color: red; font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">2. MODE OF PAYMENT.-</span></i></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Subject to the terms of the Agreement and the
Promoter abiding by the construction milestones, the</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee shall make all payments, on demand by
the Promoter, within the stipulated time as</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">mentioned in the Payment Plan through A/ c Payee
cheque/demand draft or online</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">payment (as applicable) in favour of</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">‘ ’ payable at .</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">34</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">3. COMPLIANCE OF LAWS RELATING TO REMITTANCES.-</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">3.1 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee, if resident outside India, shall be solely responsible for
complying with the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">necessary formalities as laid down in Foreign
Exchange Management Act, 1999, Reserve</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Bank of India Act and Rules and Regulations made
thereunder or any statutory</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">amendment(s) modification(s) made thereof and
all other applicable laws including that</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">of remittance of payment
acquisition/sale/transfer of immovable properties in India etc.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and provide the Promoter with such permission,
approvals which would enable the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter to fulfill its obligations under this
Agreement. Any refund, transfer of security, if</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">provided in terms of the Agreement shall be made
in accordance with the provisions of</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Foreign Exchange Management Act, 1999 or
statutory enactments or amendments thereof</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and the Rules and Regulations of the Reserve
Bank of India or any other applicable</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">law. The Allottee understands and agrees that in
the event of any failure on his/her part</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">to comply with the applicable guidelines issued
by the Reserve Bank of India, he/she shall</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">be liable for any action under the Foreign
Exchange Management Act, 1999 or other laws</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">as applicable, as amended from time to time.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">3.2 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter accepts no responsibility in this regard. The Allottee
shall keep the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter fully indemnified and harmless in this
regard. Whenever there is any change in the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">residential status of the Allottee subsequent to
the signing of this Agreement, it shall be the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">sole responsibility of the Allottee to intimate
the same in writing to the Promoter</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">immediately and comply with necessary
formalities if any under the applicable laws. The</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter shall not be responsible towards any
third party making payment/remittances on</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">behalf of any Allottee and such third party
shall not have any right in the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">application/allotment of the said apartment
applied for herein in any way and the Promoter</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">shall be issuing the payment receipts in favour
of the Allottee only.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">4. ADJUSTMENT/APPROPRIATION OF PAYMENTS.-</span></b></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee authorizes the Promoter to
adjust/appropriate all payments made by him/her under</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">any head(s) of dues against lawful outstanding,
if any, in his/her name as the Promoter may in its</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">sole discretion deem fit and the Allottee
undertakes not to object/demand/direct the Promoter to adjust</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">his payments in any manner.</span></div>
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<br /></div>
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<b><i><span lang="EN" style="color: red; font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">5. TIME IS ESSENCE.-</span></i></b></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1.13 Time is of essence for the Promoter as well
as the Allottee. The Promoter shall abide by the time</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">schedule for completing the project and handing
over the Apartment or Plot to the Allottee and the</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">common areas to the association of the allottees
after receiving the occupancy certificate* or the</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">completion certificate or both, as the case may
be. Similarly, the Allottee shall make timely</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">payments of the installment and other dues
payable by him/her and meeting the other obligations</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">under the Agreement subject to the simultaneous
completion of construction by the Promoter as</span></i></div>
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<i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">provided in </span></i><b><i><span lang="EN" style="color: red; font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Schedule C </span></i></b><i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(“</span></i><b><i><span lang="EN" style="color: red; font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Payment Plan</span></i></b><i><span lang="EN" style="color: red; font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">”).</span></i></div>
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<br /></div>
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<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">6. CONSTRUCTION OF THE PROJECT OR APARTMENT.-</span></b></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee has seen the specifications of the
Apartment or Plot and accepted the Payment</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Plan, floor plans, layout plans [annexed along
with this Agreement] which has been approved by</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the competent authority, as represented by the
Promoter. The Promoter shall develop the Project</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">in accordance with the said layout plans, floor
plans and specifications. Subject to the terms in this</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Agreement, the Promoter undertakes to strictly
abide by such plans approved by the competent</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Authorities and shall also strictly abide by the
bye-laws, FAR and density norms and provisions</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">prescribed by the </span><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Please insert the</span></i></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">35</span></div>
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<i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">relevant State laws</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">] and shall not have an option to make any
variation /alteration / modification in</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">such plans, other than in the manner provided
under the Act, and breach of this term by the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter shall constitute a material breach of
the Agreement.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">7. POSSESSION OF THE APARTMENT OR PLOT.-</span></b></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">7.1 </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Schedule for possession of the said Apartment/Plot].- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter agrees and</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">understands that timely delivery of possession
of the Apartment or Plot is the essence of</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Agreement. The Promoter, based on the
approved plans and specifications, assures</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">to hand over possession of the Apartment or Plot
on , unless there is delay or failure due to war, flood, drought, fire,
cyclone, earthquake or any other calamity caused by nature affecting the
regular development of the real estate project (“</span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Force Majeure</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">”). If, however, the completion of the Project
is delayed due to the Force Majeure conditions then the Allottee agrees that
the Promoter shall be entitled to the extension of time for delivery of
possession of the Apartment or Plot , provided that such Force Majeure
conditions are not of a nature which make it impossible for the contract to</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">be implemented. The Allottee agrees and confirms
that, in the event it becomes impossible</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">for the Promoter to implement the project due to
Force Majeure conditions, then this</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">allotment shall stand terminated and the
Promoter shall refund to the Allottee the entire</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">amount received by the Promoter from the
allotment within 45 days from that date. After</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">refund of the money paid by the Allottee,
Allottee agrees that he shall not have any rights,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">claims etc. against the Promoter and that the
Promoter shall be released and discharged</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">from all its obligations and liabilities under
this Agreement.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">7.2 </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Procedure for taking possession. - </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter, upon obtaining the occupancy</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">certificate* from the competent authority shall
offer in writing the possession of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Apartment or Plot , to the Allottee in terms of
this Agreement to be taken within 3</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(three months from the date of issue of such
notice and the Promoter shall give</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">possession of the Apartment or Plot to the
Allottee. The Promoter agrees and undertakes</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">to indemnify the Allottee in case of failure of
fulfillment of any of the provisions,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">formalities, documentation on part of the
Promoter. The Allottee agree(s) to pay the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">maintenance charges as determined by the
Promoter/association of allottees, as the case</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">may be. The Promoter on its behalf shall offer
the possession to the Allottee in writing</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">within days of receiving the occupancy
certificate* of the Project</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">.</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">7.3 </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Failure of Allottee to take Possession of Apartment or Plot.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Upon receiving a written</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">intimation from the Promoter as per clause 7.2,
the Allottee shall take possession of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Apartment or Plot from the Promoter by executing
necessary indemnities, undertakings</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and such other documentation as prescribed in
this Agreement, and the Promoter shall</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">give possession of the Apartment or Plot to the
allottee. In case the Allottee fails to take</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">possession within the time provided in clause
7.2, such Allottee shall continue to be liable to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">pay maintenance charges as applicable.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">7.4 <b>Possession by the Allottee.- </b>After
obtaining the occupancy certificate* and handing over physical possession of
the Apartment or Plot to the Allottees, it shall be the responsibility of the
Promoter to hand over the necessary documents and plans, including common
areas, to the association of the Allottees or the competent authority, as the
case may be, as per the local laws.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">7.5 </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Cancellation by Allottee.</span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">– The Allottee shall have the right to cancel/withdraw his</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">allotment in the Project as provided in the Act:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Provided that where the allottee proposes to
cancel/withdraw from the project without</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">any fault of the promoter, the promoter herein
is entitled to forfeit the booking amount paid</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">for the allotment. The balance amount of money
paid by the allottee shall be returned by</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the promoter to the allottee within 45 days of
such cancellation.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">36</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">7.6 </span><b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Compensation.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter shall compensate the Allottee in case of any loss</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">caused to him due to defective title of the
land, on which the project is being</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">developed or has been developed, in the manner
as provided under the Act and the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">claim for compensation under this section shall
not be barred by limitation</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">provided under any law for the time being in
force.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Except for occurrence of a Force Majeure event,
if the promoter fails to complete or is unable</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">to give possession of the Apartment or Plot (i)
in accordance with the terms of this Agreement, duly</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">completed by the date specified herein; or (ii)
due to discontinuance of his business as a developer</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">on account of suspension or revocation of the
registration under the Act; or for any other reason; the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter shall be liable, on demand to the
allottees, in case the Allottee wishes to withdraw from the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Project, without prejudice to any other remedy
available, to return the total amount received by him</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">in respect of the Apartment or Plot , with
interest at the rate specified in the Rules within 45 days</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">including compensation in the manner as provided
under the Act. Provided that where if the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee does not intend to withdraw from the
Project, the Promoter shall pay the Allottee interest at</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the rate specified in the Rules for every month
of delay, till the handing over of the possession of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Apartment or Plot.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">8. REPRESENTATIONS AND WARRANTIES OF THE PROMOTER.-</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter hereby represents and warrants to
the Allottee as follows:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(i) The [Promoter] has absolute, clear and
marketable title with respect to the said Land; the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">requisite rights to carry out development upon
the said Land and absolute, actual,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">physical and legal possession of the said Land
for the Project;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(ii) The Promoter has lawful rights and
requisite approvals from the competent</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Authorities to carry out development of the
Project;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(iii) There are no encumbrances upon the said
Land or the Project;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">[in case there are any encumbrances on the land
provide details of such encumbrances</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">including any rights, title, interest and name
of party in or over such land]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(iv) There are no litigations pending before any
Court of law with respect to the said Land,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Project or the Apartment or Plot ;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(v) All approvals, licenses and permits issued
by the competent authorities with respect to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Project, said Land and Apartment or Plot are
valid and subsisting and have been</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">obtained by following due process of law.
Further, the Promoter has been and shall, at</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">all times, remain to be in compliance with all
applicable laws in relation to the Project,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">said Land, Building and Apartment or Plot and
common areas;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(vi) The Promoter has the right to enter into
this Agreement and has not committed or omitted</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">to perform any act or thing, whereby the right,
title and interest of the Allottee created</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">herein, may prejudicially be affected;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(vii) The Promoter has not entered into any
agreement for sale and/or development agreement</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">or any other agreement / arrangement with any
person or party with respect to the said</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Land, including the Project and the said
Apartment or Plot which will, in any manner,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">affect the rights of Allottee under this
Agreement;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(viii) The Promoter confirms that the Promoter
is not restricted in any manner whatsoever</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">from selling the said Apartment or Plot to the
Allottee in the manner contemplated in this</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Agreement;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">37</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(ix) At the time of execution of the conveyance
deed the Promoter shall handover lawful,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">vacant, peaceful, physical possession of the
Apartment or Plot to the Allottee and the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">common areas to the Association of the
Allottees;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(x) The Schedule Property is not the subject
matter of any HUF and that no part thereof is</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">owned by any minor and/or no minor has any
right, title and claim over the Schedule</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Property;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">(xi) The Promoter has duly paid and shall
continue to pay and discharge all governmental dues, rates, charges and taxes
and other monies, levies, impositions, premiums,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">damages and/or penalties and other outgoings,
whatsoever, payable with respect to the said project to the competent
Authorities;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(xii) No notice from the Government or any other
local body or authority or any legislative</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">enactment, government ordinance, order,
notification (including any notice for</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">acquisition or requisition of the said property)
has been received by or served upon the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter in respect of the said Land and/or the
Project.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">9. EVENTS OF DEFAULTS AND CONSEQUENCES.-</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">9.1 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Subject to the Force Majeure clause, the Promoter shall be considered
under a</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">condition of Default, in the following events:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(i) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter fails to provide ready to move in possession of the Apartment
or Plot to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Allottee within the time period specified.
For the purpose of this clause, 'ready to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">move in possession' shall mean that the
apartment shall be in a habitable</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">condition which is complete in all respects;</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(ii) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Discontinuance of the Promoter’s business as a developer on account of
suspension</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">or revocation of his registration under the
provisions of the Act or the rules or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">regulations made thereunder.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">9.2 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">In case of Default by Promoter under the conditions listed above,
Allottee is entitled to the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">following:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(i) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Stop making further payments to Promoter as demanded by the Promoter. If
the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee stops making payments, the Promoter
shall correct the situation by</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">completing the construction milestones and only
thereafter the Allottee be</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">required to make the next payment without any
penal interest; or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(ii) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee shall have the option of terminating the Agreement in which
case the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter shall be liable to refund the entire
money paid by the Allottee under any</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">head whatsoever towards the purchase of the
apartment, along with interest at the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">rate specified in the Rules within forty-five
days of receiving the termination notice:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Provided that where an Allottee does not intend
to withdraw from the project or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">terminate the Agreement, he shall be paid, by
the promoter, interest at the rate</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">specified in the Rules, for every month of delay
till the handing over of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">possession of the Apartment or Plot .</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">9.3 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee shall be considered under a condition of Default, on the
occurrence of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">following events:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(i) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">In case the Allottee fails to make payments for consecutive demands made
by</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Promoter as per the Payment Plan annexed
hereto, despite having been issued</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">notice in that regard the allottee shall be
liable to pay interest to the promoter on</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the unpaid amount at the rate specified in the
Rules.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">38</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(ii) </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">In case of Default by Allottee under the condition listed above
continues for a period</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">beyond consecutive months after notice from the
Promoter in this regard, the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter shall cancel the allotment of the
Apartment or Plot in favour of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee and refund the amount money paid to him
by the allottee by deducting the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">booking amount and the interest liabilities and
this Agreement shall thereupon</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">stand terminated.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<b><span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">10. CONVEYANCE OF THE SAID APARTMENT.- </span></b><span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">The Promoter, on receipt of complete amount of
the Price of the Apartment or Plot under the Agreement from the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">Allottee, shall execute a conveyance deed and convey
the title of the Apartment or Plot together with proportionate indivisible
share in the Common Areas within 3 (three)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">months from the issuance of the occupancy
certificate*. However, in case the Allottee fails to deposit the stamp duty,
registration charges and all other incidental and legal expenses etc. so
demanded within the period mentioned in the demand letter, the Allottee
authorizes the Promoter to withhold registration of the conveyance deed in
his/her favour till full and final settlement of all dues and stamp duty and
registration charges to the Promoter is made by the Allottee. The Allottee
shall be solely responsible and liable for compliance of the provisions of
Indian Stamp Act, 1899 including any actions taken or deficiencies/penalties imposed
by</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">the competent authority(ies).</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">11. MAINTENANCE OF THE SAID BUILDING OR APARTMENT</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">ORPROJECT.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter shall be responsible to provide and maintain essential</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">services in the Project till the taking over of
the maintenance of the project by the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">association of the allottees. The cost of such
maintenance has been included in the Total</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Price of the Apartment or Plot .</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">[</span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Insert any other clauses in relation to maintenance of project,
infrastructure and</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">equipment</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">]</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">12. DEFECT LIABILITY.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">It is agreed that in case any structural defect
or any other</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">defect in workmanship, quality or provision of
services or any other obligations of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter as per the agreement for sale relating
to such development is brought to the notice</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">of the Promoter within a period of 5 (five)
years by the Allottee from the date of handing</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">over possession, it shall be the duty of the
Promoter to rectify such defects without further</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">charge, within 30 (thirty) days, and in the
event of Promoter’s failure to rectify such defects</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">within such time, the aggrieved Allottees shall
be entitled to receive appropriate</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">compensation in the manner as provided under the
Act.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">13. RIGHT OF ALLOTTEE TO USE COMMON AREAS AND
FACILITIES</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">SUBJECT TO PAYMENT OF TOTAL MAINTENANCE CHARGES.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">hereby agrees to purchase the Apartment or Plot
on the specific understanding that is/her</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">right to the use of Common Areas shall be
subject to timely payment of total maintenance</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">charges, as determined and thereafter billed by
the maintenance agency appointed or the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">association of allottees (or the maintenance
agency appointed by it) and performance by</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Allottee of all his/her obligations in
respect of the terms and conditions specified by the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">maintenance agency or the association of
allottees from time to time.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">14. RIGHT TO ENTER THE APARTMENT FOR REPAIRS.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">maintenance agency or association of allottees
shall have rights of unrestricted access of</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">all Common Areas, garages/closed parking’s and
parking spaces for providing necessary</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">maintenance services and the Allottee agrees to
permit the association of allottees and/or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">maintenance agency to enter into the Apartment
or Plot or any part thereof, after due notice</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and during the normal working hours, unless the
circumstances warrant otherwise, with a</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">view to set right any defect.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">39</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">15. USAGE.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Use of Basement and Service Areas: The basement(s) and service areas,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">if any, as located within the </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(project name)</span></i><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">, shall be earmarked for purposes such as
parking spaces and services including but not limited to electric sub-station,
transformer, DG set rooms, underground water tanks, pump rooms, maintenance and
service rooms, fire fighting pumps and equipment’s etc. and other permitted
uses as per sanctioned plans. The Allottee shall not be permitted to use the
services areas and the basements in any manner whatsoever, other than those
earmarked as parking spaces, and the same shall be reserved for use by the
association of allottees formed by the Allottees for rendering maintenance
services.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">16. </span></b><b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">GENERAL COMPLIANCE WITH RESPECT TO THE APARTMENT.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Subject to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Clause 12 above, the Allottee shall, after
taking possession, be solely responsible to maintain the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Apartment or Plot at his/her own cost, in good
repair and condition and shall not do or suffer to</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">be done anything in or to the Building, or the
Apartment or Plot , or the staircases, lifts, common</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">passages, corridors, circulation areas, atrium
or the compound which may be in violation of any laws</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">or rules of any authority or change or alter or
make additions to the Apartment or Plot and keep the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Apartment or Plot , its walls and partitions,
sewers, drains, pipe and appurtenances thereto or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">belonging thereto, in good and tenantable repair
and maintain the same in a fit and proper condition</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and ensure that the support, shelter etc. of the
Building is not in any way damaged or jeopardized.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Allottee further undertakes, assures and
guarantees that he/she would not put any sign-board /</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">name-plate, neon light, publicity material or
advertisement material etc. on the face / facade of the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Building or anywhere on the exterior of the
Project, buildings therein or Common Areas. The</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottees shall also not change the colour
scheme of the outer walls or painting of the exterior side of</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the windows or carry out any change in the
exterior elevation or design. Further the Allottee shall</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">not store any hazardous or combustible goods in
the Apartment or Plot or place any heavy material in</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the common passages or staircase of the
Building. The Allottee shall also not remove any wall,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">including the outer and load bearing wall of the
Apartment or Plot . The Allottee shall plan and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">distribute its electrical load in conformity
with the electrical systems installed by the Promoter and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">thereafter the association of allottees and/or
maintenance agency appointed by association of</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">allottees. The Allottee shall be responsible for
any loss or damages arising out of breach of any of</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the aforesaid conditions.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<b><span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">17. COMPLIANCE OF LAWS, NOTIFICATIONS ETC. BY
ALLOTTEE.- </span></b><span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">The Allottee is entering
into this Agreement for the allotment of a Apartment or Plot with the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">full knowledge of all laws, rules, regulations,
notifications applicable to the Project in general and this project in particular.
That the Allottee hereby undertakes that he/she shall comply with and carry
out, from time to time after he/she has taken over for occupation and use the
said Apartment or Plot , all the requirements, requisitions, demands and
repairs which are required by any competent Authority in respect of the
Apartment or Plot / at his/</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">her own cost.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<b><span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">18. ADDITIONAL CONSTRUCTIONS.- </span></b><span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">The Promoter undertakes that it has no right to
make additions or to put up additional structure(s) anywhere in the Project
after the building plan has been approved by the competent authority(ies)
except for as provided in the Act.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">19. PROMOTER SHALL NOT MORTGAGE OR CREATE A CHARGE.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">After the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter executes this Agreement he shall not
mortgage or create a charge on the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">[Apartment/Plot/Building] and if any such
mortgage or charge is made or created then</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">notwithstanding anything contained in any other
law for the time being in force, such</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">mortgage or charge shall not affect the right
and interest of the Allottee who has taken or</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">agreed to take such [Apartment/Plot/Building].</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">40</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">20. THE KARNATAKA APARTMENT
OF OWNERSHIP ACT, 1972.- </span></i></b><i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">The Promoter has assured the Allottees that the project in its entirety
is in accordance with the provisions of the Karnataka Apartment of Ownership
Act, 1972(Karnataka Act 17 of 1973). The Promoter showing</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">compliance of various
laws/regulations as applicable in (xx - here specify the details).</span></i></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">21. BINDING EFFECT.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Forwarding this Agreement to the Allottee by the
Promoter</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">does not create a binding obligation on the part
of the Promoter or the Allottee until, firstly,</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Allottee signs and delivers this Agreement
with all the schedules along with the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">payments due as stipulated in the Payment Plan
within thirty days from the date of receipt</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">by the Allottee and secondly, appears for
registration of the same before the concerned Sub-</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Registrar as and when intimated by the Promoter.
If the Allottee(s) fails to execute and</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">deliver to the Promoter this Agreement within
thirty days from the date of its receipt by the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee and/or appear before the Sub-Registrar
for its registration as and when intimated</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">by the Promoter, then the Promoter shall serve a
notice to the Allottee for rectifying the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">default, which if not rectified within thirty
days from the date of its receipt by the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee, application of the Allottee shall be
treated as cancelled and all sums deposited by</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">the Allottee in connection therewith including
the booking amount shall be returned to the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee without any interest or compensation
whatsoever.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">22. ENTIRE AGREEMENT.- </span></i></b><i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">This Agreement, along with
its schedules, constitutes the entire Agreement between the Parties with
respect to the subject matter hereof and</span></i></div>
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<i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">supersedes any and all
understandings, any other agreements, allotment letter, correspondences,
arrangements whether written or oral, if any, between the Parties in regard to
the said apartment/plot/building, as the case may be.</span></i></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">23. RIGHT TO AMEND.- This
Agreement may only be amended through written consent of the Parties.</span></i></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">24. PROVISIONS OF THIS AGREEMENT APPLICABLE ON
ALLOTTEE OR</span></b></div>
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<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">SUBSEQUENT ALLOTTEES.- </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">It is clearly understood and so agreed by and
between the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Parties hereto that all the provisions contained
herein and the obligations arising hereunder</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">in respect of the Project shall equally be
applicable to and enforceable against any</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">subsequent Allottees of the Apartment or Plot ,
in case of a transfer, as the said obligations go</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">along with the Apartment or Plot for all intents
and purposes.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">25. WAIVER NOT A LIMITATION TO ENFORCE.-</span></b></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">25.1 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The Promoter may, at its sole option and discretion, without prejudice
to its rights as set out</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">in this Agreement, waive the breach by the
Allottee in not making payments as per the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Payment Plan including waiving the payment of
interest for delayed payment. It is made</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">clear and so agreed by the Allottee that
exercise of discretion by the Promoter in the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">case of one Allottee shall not be construed to
be a precedent and /or binding on the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter to exercise such discretion in the case
of other Allottees.</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">25.2 </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Failure on the part of the Promoter to enforce at any time or for any
period of time the</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">provisions hereof shall not be construed to be a
waiver of any provisions or of the right</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">thereafter to enforce each and every provision.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<b><span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">26. SEVERABILITY.-</span></b></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">If any provision of this Agreement shall be
determined to be void or unenforceable under the Act or the Rules and
Regulations made there under or under other applicable laws, such provisions of
the Agreement shall be deemed amended or deleted in so far as reasonably
inconsistent with the purpose of this Agreement and to the extent necessary to
conform to Act or the Rules and Regulations made there under or the applicable
law, as the case may be, and the remaining provisions of this Agreement shall
remain valid and enforceable as applicable at the time of execution of this</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">Agreement.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">27. METHOD OF CALCULATION OF PROPORTIONATE SHARE
WHEREVER</span></b></div>
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<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">REFERRED TO IN THE AGREEMENT.-</span></b></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">Wherever in this Agreement it is stipulated that
the Allottee has to make any payment, in common with other Allottee(s) in
Project, the same shall be the proportion which the carpet area of the
Apartment or Plot bears to the total carpet area of all the [Apartments/Plots]
in</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Roman;">the Project.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">28. FURTHER ASSURANCES.-</span></b></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">Both Parties agree that they shall execute,
acknowledge and deliver to the other such instruments and take such other
actions, in additions to the instruments and actions specifically provided for
herein, as may be reasonably required in order to effectuate the provisions of
this Agreement or of any transaction contemplated herein or to confirm or
perfect any right to be created or transferred hereunder or pursuant to any
such transaction.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">29. PLACE OF EXECUTION.-</span></b></div>
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<br /></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">The execution of this Agreement shall be complete
only upon its execution by the Promoter</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">through its authorized signatory at the
Promoter’s Office, or at some other place, which may be</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">mutually agreed between the Promoter and the
Allottee, in after the Agreement is duly executed by the Allottee and the
Promoter or simultaneously with the execution the said Agreement shall be
registered at the office of the Sub-Registrar. Hence this Agreement shall be
deemed to have been executed at.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">30. NOTICES.-</span></b></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">That all notices to be served on the Allottee and
the Promoter as contemplated by this Agreement</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">shall be deemed to have been duly served if sent
to the Allottee or the Promoter by Registered</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Post at their respective addresses specified
below:</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Name of Allottee</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(Allottee Address)</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">M/s Promoter name</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(Promoter Address)</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">It shall be the duty of the Allottee and the
promoter to inform each other of any</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">change in address subsequent to the execution of
this Agreement in the above address by</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Registered Post failing which all communications
and letters posted at the above address</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">shall be deemed to have been received by the
promoter or the Allottee, as the case may be.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">31. JOINT ALLOTTEES.-</span></b></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">That in case there are Joint Allottees all
communications shall be sent by the Promoter to the Allottee</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">whose name appears first and at the address
given by him/her which shall for all intents and</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">purposes to consider as properly served on all
the Allottees.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">32. GOVERNING LAW.-</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">That the rights and obligations of the parties
under or arising out of this Agreement shall be construed and enforced in
accordance with the laws of India for the time being in force.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">42</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">33. DISPUTE RESOLUTION.-</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<span lang="EN" style="font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">All or any disputes arising out or touching upon
or in relation to the terms and conditions of this Agreement, including the
interpretation and validity of the terms thereof and the respective rights and
obligations of the Parties, shall be settled amicably by mutual discussion,
failing which the same shall be settled through the adjudicating officer
appointed under the Act.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<b><i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">[Please insert any other
terms and conditions as per the contractual understanding between the parties,
however, please ensure that such additional terms and conditions</span></i></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<b><i><span lang="EN" style="color: red; font-family: "Batang","serif"; font-size: 16.0pt; mso-ansi-language: EN; mso-bidi-font-family: Batang; mso-bidi-language: AR-SA; mso-fareast-language: EN-US; mso-hansi-font-family: Times-Bold;">are not in derogation of or
inconsistent with the terms and conditions set out above or the Act and the
Rules and Regulations made thereunder.]</span></i></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">IN WITNESS WHEREOF parties hereinabove named
have set their respective hands and signed</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">this Agreement for sale at </span><i><span lang="EN" style="font-family: Times-Italic; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Italic; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(city/town name) </span></i><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">in the presence of attesting witness, signing as
such on the day first above written.</span></div>
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<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">SIGNED AND DELIVERED BY THE WITHIN NAMED</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Please affix</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Allottee: (including joint buyers)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(1)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(2)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">At on in the presence of:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">photograph</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and sign</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">across the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">photograph</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Please affix</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">photograph</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and sign</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">across the</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">photograph</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">43</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">SIGNED AND DELIVERED BY THE WITHIN NAMED</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Promoter:</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(1)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">(Authorized Signatory)</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">WITNESSES:</span></div>
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<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">1. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Signature Name Address</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">2. </span><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Signature Name Address</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">SCHEDULE ‘A’ - </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">PLEASE INSERT DESCRIPTION OF THE Apartment or
Plot AND</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">THE GARAGE/CLOSED PARKING (IF APPLICABLE) ALONG
WITH BOUNDARIES IN</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">ALL FOUR DIRECTIONS</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">SCHEDULE ‘B’ - </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">FLOOR PLAN OF THE APARTMENT</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<br /></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">SCHEDULE ‘C’ - </span></b><span lang="EN" style="font-family: Times-Roman; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">PAYMENT PLAN BY THE ALLOTTEE</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<b><span lang="EN" style="font-family: Times-Bold; font-size: 12.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Bold; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">***********</span></b></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: Times-Roman; font-size: 11.0pt; mso-ansi-language: EN; mso-bidi-font-family: Times-Roman; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">* or such other certificate by whatever name
called issued by the competent authority.</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">Please affix</span></div>
<div class="MsoNormal" style="mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">photograph</span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: 10.0pt; mso-pagination: widow-orphan;">
<span lang="EN" style="font-family: "Garamond","serif"; font-size: 13.0pt; line-height: 115%; mso-ansi-language: EN; mso-bidi-font-family: Garamond; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;">and sig</span><span lang="EN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN; mso-bidi-font-family: Calibri; mso-bidi-language: AR-SA; mso-fareast-font-family: Batang; mso-fareast-language: EN-US;"></span></div>
</div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-43488112741885793172018-07-30T18:12:00.000-07:002018-08-03T01:27:19.682-07:00LAW V x CASE law X > ISSUES ?>>>>>>>>>>>>>>>>...........................<div dir="ltr" style="text-align: left;" trbidi="on">
Re APTS.<br />
<br />
<h3 class="r" style="display: inline-block;">
<a href="https://indiankanoon.org/doc/1565619/">Suraj Lamp & Industries (P) ... vs State Of Haryana ... - Indian Kanoon</a></h3>
<div class="s">
<div>
<div class="f hJND5c TbwUpd" style="white-space: nowrap;">
<span style="font-size: x-large;"><cite class="iUh30"><cite><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://indiankanoon.org/doc/1565619/"><span style="font-style: normal;">https://indiankanoon.org/doc/1565619/</span></a></span></cite><!--[if gte mso 9]><xml>
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<h3 class="r" style="display: inline-block;">
<span style="font-size: small;"><a href="https://www.linkedin.com/pulse/property-sale-power-attorney-supreme-court-ca-sanjay-ruia">NO PROPERTY SALE ON POWER OF ATTORNEY: SUPREME ...</a></span></h3>
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<i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><a href="https://www.linkedin.com/.../property-sale-power-attorney-supreme-court-ca-sanjay-r...">https://www.linkedin.com/.../property-sale-power-attorney-supreme-court-ca-sanjay-r...<span style="font-style: normal;"></span></a></span></i></div>
<br />
<span style="color: #274e13;"><i><b>IMP -for backdrop></b></i></span><br />
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<span style="font-size: x-large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-back-drop.html?zx=3061fdacc56c5fdd">http://vswaminathan-swamilook.blogspot.com/2018/06/gst-back-drop.html?zx=3061fdacc56c5fdd</a></span></span><br />
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<span style="font-size: x-large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><><><><> </span></span><br />
<br />
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<![endif]--><span style="font-size: x-large;"><b><span style="font-family: "times new roman" , "serif"; line-height: 115%;"><a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3202674">https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3202674</a></span></b></span><br />
<br />
<div class="ember-view" id="ember5442">
<div class="reader-article-content">
<b>>>>>> </b><br />
<br />
<b>Sec 50C - IMPlications of (latest) AMendments et al </b><br />
<a href="https://www.google.com/search?source=hp&ei=crMtW9_RGMvtvgTpiLyIDw&q=amendment+sec+50+c&oq=sec+50+C+&gs_l=psy-ab.1.5.0i10k1l5j0i22i30k1j0i22i10i30k1.2049.10166.0.19075.12.9.2.0.0.0.227.1247.0j8j1.9.0....0...1c.1.64.psy-ab..1.11.1264.0..0j35i39k1j0i131k1j0i3k1.0.YimiRha9Qk4" rel="nofollow noopener" target="_blank">SEC 50 C (as last amended)</a><br />
<a href="http://orange.taxsutra.com/articles/c2e91b0ae6d6561ed1e0fe0a6d8be8/expert_article" rel="nofollow noopener" target="_blank">http://orange.taxsutra.com/articles/c2e91b0ae6d6561ed1e0fe0a6d8be8/expert_article</a><br />
<i>“Where the consideration received or accruing as a result of the
transfer by an assessee of a capital asset, BEING LAND OR BUILDING OR
BOTH,..”</i><br />
<i>Poser: Why the HIGHLIGHTED expression need to be so construed as
to include within its ambit a property in the form of Flat / Apartment”</i><br />
<i>In ANSWER, for thoughts and viewpoints shared to the effect why NOT-</i><br />
<i>Refer, - </i><br />
<a href="https://taxguru.in/income-tax/section-194-ia-writeup.html" rel="nofollow noopener" target="_blank"><i>https://taxguru.in/income-tax/section-194-ia-writeup.html</i></a><br />
<a href="https://taxguru.in/author/vswami/" rel="nofollow noopener" target="_blank"><i>https://taxguru.in/author/vswami/</i></a><br />
<a href="https://taxguru.in/author/vswami/" rel="nofollow noopener" target="_blank"> </a><i>Also:</i><br />
<i>2013 (76)Kar. L.J. 126</i><br />
<i>2013 (76) Kar.L.J.153</i><br />
<i>CRoss REfer . Pr. BLOGS </i><br />
<i>RESOURCES </i><br />
<i>Lci</i><br />
<a href="http://www.lawyersclubindia.com/articles/Sec-35-D-SC-ruling--8046.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" rel="nofollow noopener" target="_blank"><i>S</i>ec 35 D - SC ruling !</a><br />
<a href="http://www.lawyersclubindia.com/articles/A-Case-Law-Study-Supplement-7087.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" rel="nofollow noopener" target="_blank">A Case Law Study - Supplement</a><br />
<a href="http://www.lawyersclubindia.com/articles/Lawyers-vs-the-law-s--7015.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" rel="nofollow noopener" target="_blank">Lawyers vs. the law(s)</a><br />
<a href="http://www.lawyersclubindia.com/articles/Income-tax-Law-vs-Property-Law-A-Case-Law-Study-7006.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" rel="nofollow noopener" target="_blank">Income tax Law vs. Property Law- A Case (Law) Study</a><br />
<a href="http://www.lawyersclubindia.com/articles/-Authority-for-Advance-Ruling-AAR--6641.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" rel="nofollow noopener" target="_blank">Authority for Advance Ruling (AAR)</a><br />
<a href="http://www.lawyersclubindia.com/articles/LAW-vs-Case-Law-on-FLATS-MOFA--6013.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" rel="nofollow noopener" target="_blank">LAW vs Case Law on 'FLATS' (MOFA)</a><br />
<a href="http://www.lawyersclubindia.com/articles/LAW-vs-Case-Law-A-Critique-6004.asp?utm_source=article_mailer&utm_medium=email&utm_campaign=article_followup" rel="nofollow noopener" target="_blank">LAW vs Case Law - A Critique</a><br />
<b>Blog Archive</b><br />
<ul>
<li>▼ <a href="http://vswaminathan-swamilook.blogspot.com/2018/" rel="nofollow noopener" target="_blank">2018 </a>(43)</li>
<li>▼ <a href="http://vswaminathan-swamilook.blogspot.com/2018/06/" rel="nofollow noopener" target="_blank">June </a>(10)</li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/sec-50c-imlications-of-amendments.html" rel="nofollow noopener" target="_blank">Sec 50C - IMPlications of AMendments ?</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/direct-v-indirect-tax-regime-indian.html" rel="nofollow noopener" target="_blank">DirECT v INDIRECT taX REGIME - indian scenario ?!>...</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-rera-to-finish.html" rel="nofollow noopener" target="_blank">GST > RERA (to finish...)</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/gst-back-drop.html" rel="nofollow noopener" target="_blank">GST- BACK Drop ></a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html" rel="nofollow noopener" target="_blank">RERA nd GST contd. (Supplement)</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/normal-0-false-false-false-en-us-x-none.html" rel="nofollow noopener" target="_blank">RERA nd GST >>>>>>........</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-rules-cenral-v-tn-state.html" rel="nofollow noopener" target="_blank">RERA nd RULES (Cenral v TN State)</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-phase-wise-completion.html" rel="nofollow noopener" target="_blank">RERA - 'Phase - wise- Completion ?!</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/socio-economic-x-political-order-or-dis.html" rel="nofollow noopener" target="_blank">Socio-economic X Political ORDER (or - DIS'..)</a></li>
<li><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/spritual-corner.html" rel="nofollow noopener" target="_blank">SPRITUAL corner</a></li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2018/05/" rel="nofollow noopener" target="_blank">May </a>(10)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2018/04/" rel="nofollow noopener" target="_blank">April </a>(5)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2018/03/" rel="nofollow noopener" target="_blank">March </a>(10)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2018/02/" rel="nofollow noopener" target="_blank">February </a>(3)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2018/01/" rel="nofollow noopener" target="_blank">January </a>(5)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2017/" rel="nofollow noopener" target="_blank">2017 </a>(61)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2015/" rel="nofollow noopener" target="_blank">2015 </a>(107)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2014/" rel="nofollow noopener" target="_blank">2014 </a>(122)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2013/" rel="nofollow noopener" target="_blank">2013 </a>(241)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2012/" rel="nofollow noopener" target="_blank">2012 </a>(4)</li>
<li>► <a href="http://vswaminathan-swamilook.blogspot.com/2011/" rel="nofollow noopener" target="_blank">2011 </a>(52)</li>
</ul>
<a href="https://www.google.com/search?source=hp&ei=Y-YtW8fkGIfWvASb6pp4&q=swamilook+blogs+2007&oq=swamilook+blogs+2007&gs_l=psy-ab.13..35i39k1.49913.59734.0.63845.23.21.0.0.0.0.125.2007.10j10.21.0....0...1c.1.64.psy-ab..2.21.2103.6..0j0i131k1j0i3k1j0i10k1.103.W-28KYuap-k" rel="nofollow noopener" target="_blank">swmiilook blogs - backward- omitted results >....</a><br />
<a href="http://swamilook.blogspot.com/2007/09/" rel="nofollow noopener" target="_blank"><b>swamilook: September 2007</b></a><br />
<i>swamilook.blogspot.com/2007/09/</i><br />
<a href="http://swamilook-swami.blogspot.com/2009/" rel="nofollow noopener" target="_blank"><b>swamilook: 2009</b></a><br />
<i>swamilook-swami.blogspot.com/2009/</i><br />
Jan 16, 2009 - <i>swamilook</i> ... <i>Blog</i> Archive. ▻ 2010 (2). ▻ December (1). ▻ April (1). ▽ 2009 (1). ▽ January (1). KARMA X YOGA. ▻ <i>2008</i> (4). ▻ November (1).<br />
TN (exclusive) : Problems - @ 'grass root' > <br />
<a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-rules-cenral-v-tn-state.html" rel="nofollow noopener" target="_blank">http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-rules-cenral-v-tn-state.html</a><br />
<br />
<a href="https://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html" rel="nofollow noopener" target="_blank">https://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html</a><br />
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<![endif]--><span style="font-family: "calibri" , "sans-serif"; font-size: 11.0pt; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/stvat-or-gst-amendment-to-constituion.html?zx=df99b1bb603d75">http://vswaminathan-swamilook.blogspot.com/2018/07/stvat-or-gst-amendment-to-constituion.html?zx=df99b1bb603d75</a></span><br />
<br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: 11.0pt; line-height: 115%;">SOURCE (to share) (: </span><br />
<br />
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-79429431038985889172018-07-26T17:48:00.001-07:002018-07-26T17:49:29.434-07:00ST/VAT - now under migration > GST<div dir="ltr" style="text-align: left;" trbidi="on">
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.facebook.com/swaminathanv3/posts/1768718609871084">https://www.facebook.com/swaminathanv3/posts/1768718609871084</a></span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">Contents copied FOR ready read (:</span></span><br />
<br />
<br />
<div class="_5pbx userContent _3576" data-ft="{"tn":"K"}" id="js_9">
To share own thoughts (in brief):<br />
One more step, in a seemingly better direction, with no other choice
or option left, - to fit into the recent unpalatable developments, of
our times- aptly denoted as 'NEW NORMAL' by no less than a dignitary,
the CJI, the top-notch judicial/constitutional authority , - to strive
and create an awareness , if not awakening, and provoke pro-active steps
being taken by one and all directly concerned and badly impacted- to be
precise, the reference is to the 'realty sector' and the ongoing debate
/discussion .on the propriety or other wise of indicated imposition of
GST, - in the process of migration from 'ST/VAT'.<br />
That could be
expected, in one's own independent but longstanding conviction,
provided every one of those hapless but helpless lot , being the mostly
gullible 'purchasers' of 'UNITS' (in a housing complex).. <br />
As
repeatedly canvassed for, and in expectation of the real thing that
needs to percolate through is, - as to why purchasers , so also the
consulting/advising professionals, in its inclusive sense, ought not
but realize that it is time now, though inordinately late, to interact
with the RERA (in place and functioning in each STATE) to press for and
ensure that the old horrid practice of executing two / dual agreements,
one for sale of land and another for 'construction' is put an end to . <br />
It is expected -to- be-commonly known, such an idea was the brainwave
of some unscrupulous promoters,- may be, some purchasers as well,- with a
view to illegally avoid stamp duty on the part of the total
consideration for 'sale/purchase', And, that, why the referred wretched
practice should be continued even after , under compulsion from the
registering authority, stamp duty is being collected on the total
consideration by treating it as a single / only transaction of - sale
and purchase of 'UNIT' , an "IMMOVABLE PROPERTY' IN ITS LEGAL AND
COMMON SENSE meaning AS WELL. <br />
MASTER Note(: In the context, it
has to be inescapably recalled, with remorse, that, it is only the
unethical practice of 'twin agreements' that influenced the governments
both central and states) , and the henchmen (i.e.the FM and other
ministries) , and triggered the ill-conceived further developments ,
leading to imposition of ST/VAT on such transactions, <br />
Cross Refer (selectively): Previous Posts resting with, -<br />
<a href="https://www.facebook.com/swaminathanv3/posts/1765654773510801">https://www.facebook.com/swaminathanv3/posts/1765654773510801</a><br /> <a href="https://www.facebook.com/swaminathanv3/posts/1765654773510801">https://www.facebook.com/swaminathanv3/posts/1765654773510801</a><br />
Pending,- invite to, EDIT / to finish !</div>
<a class="lfloat _ohe" data-hovercard-prefer-more-content-show="1" data-hovercard="/ajax/hovercard/user.php?id=100016790926545" href="https://www.facebook.com/groups/712203888919904/permalink/1121830831290539/"><div class="_38vo">
<img alt="" class="_s0 _4ooo _44ma _54ru img" role="img" src="https://scontent.fblr1-3.fna.fbcdn.net/v/t1.0-1/p32x32/26733555_214805509089145_2190729411398866782_n.jpg?_nc_cat=0&oh=2aeca822264d1bc23b86bb86799faf1b&oe=5C0CE3DC" /></div>
</a></div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-60511188312446267062018-07-25T21:24:00.001-07:002018-07-25T21:24:16.523-07:00Legal Effect / Binding nature of Orders, Directives, et all <div dir="ltr" style="text-align: left;" trbidi="on">
Reference is to mainly tthe following recent Developments:<br />
<br />
A) CBDT's initiative with the avowed objective , indisputably commendable:<br />
<br />
<br />
<br />
<br />
B) Reg. Tax Return Form (s), prescribed for e'filing , in the midst of surrounding controversies ; that is, those pivoted on the inherent implications of the shift in 'Base Year' : <br />
<br />
<br /></div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-41726049808817314822018-07-22T21:05:00.001-07:002018-07-24T22:26:01.947-07:00GST vs TRP Act, STAMP Act, IT ACT X Legal Regime/ EASE of..... ?<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<span style="color: red; font-family: "calibri" , "sans-serif"; font-size: 18.0pt; line-height: 115%;"><a href="https://www.google.com/search?source=hp&ei=HFNVW878LYHyvASompSAAg&q=GST+deemed+works+contract+&oq=GST+deemed+works+contract+&gs_l=psy-ab.12..33i22i29i30k1l10.2943.14196.0.20506.27.23.0.3.3.0.179.2600.7j16.23.0....0...1c.1.64.psy-ab..1.23.2304.0..0j35i39k1j0i131k1j33i160k1j33i21k1.0.sCBcKNd6Ndo"><>GST
- deemed WC ?!</a></span><br />
<br />
<span style="color: red; font-family: "calibri" , "sans-serif"; font-size: 18.0pt; line-height: 115%;">< </span><a data-cthref="/url?sa=t&rct=j&q=&esrc=s&source=web&cd=10&cad=rja&uact=8&ved=0ahUKEwik0KGWrLTcAhVCMo8KHQP-AoYQFgh5MAk&url=https%3A%2F%2Fwww.icsi.edu%2FWebModules%2FGST_implications_on_Works_Contract_%26_Construction_Sector.pdf&usg=AOvVaw2r_QXjixgwcuszMjnrPYve" href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=10&cad=rja&uact=8&ved=0ahUKEwik0KGWrLTcAhVCMo8KHQP-AoYQFgh5MAk&url=https%3A%2F%2Fwww.icsi.edu%2FWebModules%2FGST_implications_on_Works_Contract_%26_Construction_Sector.pdf&usg=AOvVaw2r_QXjixgwcuszMjnrPYve">GST implications on Works Contract & Construction Sector - ICSI</a><br />
<br />
Per Contra (<span style="color: #e69138;"><i>offish</i></span>) ><br />
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<![endif]--><b><span style="font-family: "times new roman" , "serif"; font-size: 13.5pt; line-height: 115%;"><a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=4&cad=rja&uact=8&ved=0ahUKEwiLkKD2rrTcAhUadysKHcF6ARwQFghLMAM&url=http%3A%2F%2Fwww.taxongo.com%2FcolumnDesc.php%3Fqwer43fcxzt%3DMjMwOQ%3D%3D&usg=AOvVaw2te3IE5Wm2DjRTaxTm4pG0"><span style="color: blue;">A nuanced approach to Works Contract under GST-taxongo.com</span></a></span></b><br />
<br />
<br />
<span style="color: #990000;"><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.merriam-webster.com/dictionary/subterfuge">https://www.merriam-webster.com/dictionary/subterfuge</a></span></span></span><br />
<br />
<span style="color: #990000;"><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> Avoidance X Evasion-</span></span></span><br />
<span style="color: #990000;"><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">DEEMED X real (-lity) </span></span></span><br />
<span style="color: #990000;"><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">FORM X Substance X Form + Substance</span></span></span><br />
<br />
<span style="color: #990000;"><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">'Deeming' - if strained, to be extended t its logical conclusion</span></span></span><br />
<span style="color: #990000;"><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></span></span>
<span style="color: #990000;"><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">to be strictly construed X logically applied</span></span></span><br />
<br />
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<![endif]--><span style="font-size: x-large;"><span style="font-family: "Calibri", "sans-serif"; line-height: 115%;"><a href="https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/">https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/</a></span></span><br />
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<i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">https://ecopackindia.wordpress.com/2017/09/12/views-of-mr-v-swaminathan-on-rera/</span></i><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"></span></div>
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Sep 12, 2017 - http://<i>vswaminathan</i>-swamilook.blogspot.in/2017/09/rera-central-coderules
... Code for levy of 'service tax' on '<i>deemed works contract</i>'- is, even
otherwise, ... websites, etc.; And a <i>published Article</i> here- LAW vs CASE
LAW ON </span><br />
<br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Necessary Opp Parties - whom to implead ?- to get over -</span></b></i></span><br />
<br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">SC X HC Writ Jurisdiction *</span></b></i></span><br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><br /></span></b></i></span>
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">RERA (Central) X State- s (Rules respectively framed- at divergence, not in harmony, mutually incompatible)</span></b></i></span><br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><br /></span></b></i></span>
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">> CREADAI</span></b></i></span><br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Stamp - Registrar General</span></b></i></span><br />
<br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Local Authorities , UDAs, ...?</span></b></i></span><br />
<br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">ICAI, ICSI..- professing to have played the ROLE of 'partners in nation building'* -</span></b></i></span><br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">*or 'wealth building' for the government =men successively in governance of the country ?</span></b></i></span><br />
<br />
<br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">See Blog ON- to consolidate all pending cases , if / to the extent feasible (as advised)</span></b></i></span><br />
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;"><br /></span></b></i></span>
<span style="color: #b45f06;"><i><b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">MORE etc, etc - ref. Posts on Praja.in </span></b></i></span><br />
<br />
<br />
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About ></span></a></span></span>
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-28896828351392208882018-07-21T17:59:00.003-07:002018-07-21T19:04:22.004-07:00affidavit- FOOL/safe Proof ?!<div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-size: large;"><a href="https://indiankanoon.org/doc/352481/">https://indiankanoon.org/doc/352481/</a></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 115%;">Supreme Court of India</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">M/S. Lipton India Ltd. & Anr vs
State Of <span style="mso-spacerun: yes;"> </span>Karnataka & Ors on 8
October, 1996</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Bench: S.P. Bharucha, S.C.Sen</span></div>
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<span style="font-family: "courier new"; font-size: 10.0pt;"><span style="mso-spacerun: yes;"> </span></span></div>
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<span style="font-family: "courier new"; font-size: 10.0pt;"><span style="mso-spacerun: yes;"></span>PETITIONER:</span></div>
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<span style="font-family: "courier new"; font-size: 10.0pt;">M/S.
LIPTON INDIA LTD. & ANR.</span></div>
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<br /></div>
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<span style="font-family: "courier new"; font-size: 10.0pt;"><span style="mso-tab-count: 1;"> </span>Vs.</span></div>
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<br /></div>
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<span style="font-family: "courier new"; font-size: 10.0pt;">RESPONDENT:</span></div>
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<span style="font-family: "courier new"; font-size: 10.0pt;">STATE
OF KARNATAKA & ORS.</span></div>
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<br /></div>
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<span style="font-family: "courier new"; font-size: 10.0pt;">DATE
OF JUDGMENT:<span style="mso-tab-count: 1;"> <b> </b></span><span style="font-size: large;"><b>08/10/1996*</b></span></span></div>
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><a href="https://indiankanoon.org/doc/749689/"><span style="color: blue;">Lipton
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<span style="color: #cc0000;">Foot Note- 1997, 2014 </span></div>
<span style="color: #cc0000;">
</span><br />
<span style="color: #bf9000;"><i><span style="font-family: "courier new"; font-size: small;"><span style="font-size: medium;"><b>see - </b></span></span><span style="font-family: "courier new"; font-size: small;"><span style="font-size: medium;"><b>Full Bench
of the Jharkhand High Court {AIR 2004 Jharkhand 34 (FB)*</b></span></span></i></span><br />
<span style="color: #bf9000;"><i><span style="font-family: "courier new"; font-size: small;"><span style="font-size: medium;"><b> </b></span></span></i></span><br />
<span style="font-size: small;"><i><span style="font-family: "courier new"; font-size: 10.0pt;"><span style="font-size: small;"><b>*Update ?!</b></span></span></i></span><br />
<br />
<span style="color: #b45f06;"><i><span style="font-family: "courier new"; font-size: 10.0pt;"><span style="font-size: large;"><b>cross ref.- </b></span></span></i></span><br />
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<![endif]--><span style="font-family: "calibri" , "sans-serif"; font-size: 18.0pt; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/lead-kindly-light.html">http://vswaminathan-swamilook.blogspot.com/2018/07/lead-kindly-light.html</a></span><br />
<br />
<span style="color: #cc0000;"><span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">MASTER NOte: </span></i></span></span></div>
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<br />
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<![endif]--><span style="font-family: "calibri" , "sans-serif"; font-size: 11.0pt; line-height: 115%;"><a href="https://www.google.com/search?source=hp&ei=rOBTW8GIEInpvAT764GACA&q=Full+Bench+of+the+Jharkhand+High+Court+%7BAIR+2004+Jharkhand+34+%28FB%29+indiakanoon+&oq=Full+Bench+of+the+Jharkhand+High+Court+%7BAIR+2004+Jharkhand+34+%28FB%29+indiakanoon+&gs_l=psy-ab.12...4476.12976.0.18354.16.15.0.0.0.0.163.1719.0j14.15.0....0...1c.1j2.64.psy-ab..1.1.136.6..35i39k1.137.mF82WwsgA-o">WHY
no to CASE LAW- but to insist on "FP"</a></span></b></span></span></i></span></span><br />
<br />
<span style="color: #cc0000;"><span style="font-size: large;"><i><span style="font-family: "courier new"; font-size: 10.0pt;"><span style="font-size: medium;"><span style="font-family: "calibri" , "sans-serif"; font-size: 11.0pt; line-height: 115%;">(FP - First Principles) </span></span></span></i></span></span><br />
<br />
<span style="color: #cc0000;"><span style="font-size: large;"><i><span style="font-family: "courier new"; font-size: 10.0pt;"><span style="font-size: medium;"><span style="font-family: "calibri" , "sans-serif"; font-size: 11.0pt; line-height: 115%;">Of Contextual Relevance : </span></span></span></i></span></span><br />
<br />
<span style="color: #cc0000;"><span style="font-size: large;"><i><span style="font-family: "courier new"; font-size: 10.0pt;"><span style="font-size: medium;"><span style="font-family: "calibri" , "sans-serif"; font-size: 11.0pt; line-height: 115%;"><i><span style="color: #cc0000; font-family: ""sans-serif"","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><a href="http://itatonline.org/archives/maxopp-investment-ltd-vs-cit-supreme-court-s-14a-rule-8d-applicability-to-shares-held-for-controlling-interest-or-as-stock-in-trade-the-argument-that-s-14a-rule-8d-will-not-apply-if-the-domi/%23comment-2888">http://itatonline.org/archives/maxopp-investment-ltd-vs-cit-supreme-court-s-14a-rule-8d-applicability-to-shares-held-for-controlling-interest-or-as-stock-in-trade-the-argument-that-s-14a-rule-8d-will-not-apply-if-the-domi/#comment-2888</a></span></i></span></span></span></i></span></span><br />
<br />
<span style="color: #cc0000;"><span style="font-size: large;"><i><span style="font-family: "courier new"; font-size: 10.0pt;"><span style="font-size: medium;"><span style="font-family: "calibri" , "sans-serif"; font-size: 11.0pt; line-height: 115%;"><i><span style="color: #cc0000; font-family: ""sans-serif"","serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">< Posted Comment </span></i></span></span></span></i></span></span></div>
</div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-30866368852075878762018-07-20T19:49:00.001-07:002018-07-20T19:54:47.093-07:00ST/VAT or GST - Amendment to ConstituTion - An INTRIGUING Poser ><div dir="ltr" style="text-align: left;" trbidi="on">
<i><span style="font-size: large;">AS shared on FB (also LinkedIn)- </span></i><br />
<br />
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<span style="font-size: large;"><a href="https://www.facebook.com/swaminathanv3/posts/1758935350849410%09">https://www.facebook.com/swaminathanv3/posts/1758935350849410<span style="mso-tab-count: 1;"> </span></a></span></div>
<div class="MsoNormal" style="tab-stops: 344.2pt;">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "times new roman" , "serif"; font-size: large; mso-fareast-font-family: "Times New Roman";"><a href="https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwjS_7SWkq_cAhUJNY8KHbCTCyEQFggpMAA&url=http%3A%2F%2Fwww.supremecourtcases.com%2Findex2.php%3Foption%3Dcom_content%26itemid%3D5%26do_pdf%3D1%26id%3D327&usg=AOvVaw0_OfgLnIlWTRb_-P6qm55A" target="_blank"><span style="color: blue;">https://www.google.com/url…</span></a></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: large; mso-fareast-font-family: "Times New Roman";">< A random picked 'treatise'
authored by an 'expert'- shared to provoke more thoughts in a similar vein !</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: large; mso-fareast-font-family: "Times New Roman";">To anyone so much inspired as to
delightfully, for self-satisfaction, RESEARCH on , -</span><br />
</div>
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<span style="font-family: "times new roman" , "serif"; font-size: large; mso-fareast-font-family: "Times New Roman";"><> <a href="https://www.google.com/search?source=hp&ei=tplSW5W8IMbavASmmaegAg&q=Misconceptions+about+Constitutional+Amendment+-+Updated+nc+mehta&oq=Misconceptions+about+Constitutional+Amendment+-+Updated+nc+mehta&gs_l=psy-ab.12...3301.10618.0.13243.12.11.0.0.0.0.345.1301.0j4j2j1.8.0....0...1c.1j2.64.psy-ab..4.3.780.6..35i39k1j33i21k1j33i160k1.220.ca2j67sIo6w" target="_blank"><span style="color: blue;">https://www.google.com/search…</span></a>; </span><br />
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<span style="font-family: "times new roman" , "serif"; font-size: large; mso-fareast-font-family: "Times New Roman";">AND, incidentally, to try and find a
satisfactory answer to the intriguing poser:- HAS the DEL HC Judgment in SH
Bansal's fully and finally resolved / settled the constitutional propriety or
otherwise, of the amendment of the constitution, <span style="color: #cc0000;"><b><i>AS SUCH</i></b></span>, in introducing the concept of
<span style="color: #b45f06;"><i><b>'deemed works contract'</b></i></span> wprt the <i><span style="color: #b45f06;">'realty sector'</span></i> , for enabling levy of ST /VAT, now GST?!</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-size: large;"><br /></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "times new roman" , "serif"; font-size: large; mso-fareast-font-family: "Times New Roman";">For HELP/ Feed-Input > <a href="https://swaminathanv208.blogspot.com/2016/07/deeming-legal-fiction-contd.html" target="_blank"><span style="color: blue;">http://swaminathanv208.blogspot.com/…/deeming-legal-fiction…</span></a></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">courtesy <br />
'Google'</span></div>
</div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-12572554335036192892018-07-19T18:13:00.004-07:002018-07-19T20:35:50.212-07:00Corporate 'good governance' v 'Compliance WITH LAW(s)- a fresh LOOK ><div dir="ltr" style="text-align: left;" trbidi="on">
<span style="color: #cc0000;">AN ALERT !</span><br />
<br />
<b><span style="color: #990000;">This time, for a change, from SEBI, the empowered Authority ></span></b><br />
<br />
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://indiacorplaw.in/2018/07/sebi-proposes-wide-powers-penal-actions-auditors-company-secretaries-valuers-etc.html">https://indiacorplaw.in/2018/07/sebi-proposes-wide-powers-penal-actions-auditors-company-secretaries-valuers-etc.html</a></span></span><br />
<br />
<span style="font-size: small;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">Personal Comment : </span></i></span><br />
<br />
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<![endif]--><span style="font-size: large;"><u><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.facebook.com/swaminathanv3/posts/1757212511021694">@ https://www.facebook.com/swaminathanv3/posts/1757212511021694</a></span></u></span><br />
<br />
<br />
<i><span style="color: #20124d;">For READY read:</span></i><br />
<i><span style="color: #20124d;"><br /></span></i>
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</span></i><br />
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<i><span style="color: #20124d;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">IMPROMPTU (sporadic thoughts, to
provoke MORE):</span></span></i></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<i><span style="color: #20124d;">
</span></i><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="color: #20124d;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">As read , and understood by self,
what appears to have been underlined , rather implied , is the pressing need for regulating the
professionals in practice of the specified and left to be so done. If so, that
does not seem to suffer from any faulty logic, so as to be impudently or owing
to imbecility, allowed to remain over sighted, for long !</span></span></i></div>
<i><span style="color: #20124d;">
</span></i><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="color: #20124d;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">SEBI being the regulatory authority
empowered to control primarily the 'stock market', which, in turn, is
intimately connected / directly linked to the 'company law' , ITS DEMAND for
'WIDE POWERS' , more so 'FOR PENAL ACTIONS AGAINST CSs', being the body of
professionals who are obligated to ensure proper compliance with, besides
company law, also all other laws having a direct bearing on 'corporate good
governance' , - as independently viewed, based on common sense' , cannot be
ignored , simply for the heck of doing so ?!</span></span></i></div>
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<br /></div>
<i><span style="color: #20124d;">
</span></i><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="color: #20124d;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">Pending EDIT / inviting EXPERTS /
professionals , like minded and endowed with an impartial outlook, to openly
shared their views. </span></span></i></div>
<i><span style="color: #20124d;">
</span></i><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="color: #20124d;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">(< For those are ones who are
supposed to having a hand-on-experience through field practice; and, after all
, as the saying goes- of implied wisdom requiring to be followed in our 'new
normal' times (to employ the phrase chosen by no less a dignitary than the
presiding chief of he APEX COURT) - the need of the hour is to set a wise
crack(s) to catch self-professed but unwise crooks in the class.)</span></span></i></div>
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<br /></div>
<i><span style="color: #20124d;">
</span></i><br />
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<i><span style="color: #20124d;"><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">CROSS Refer> RELATED previous
posts </span></span></i></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">< MAY have MORE (to personally
share) for the 'common good'</span><br />
<br />
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">TAIL Note</span><br />
<br />
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"> </span><br />
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"><span style="font-size: large;"><a href="https://www.firstpost.com/business/sebi-proposes-new-rules-to-penalise-auditors-valuers-is-the-market-watchdog-overstepping-its-mandate-4771541.html">https://www.firstpost.com/business/sebi-proposes-new-rules-to-penalise-auditors-valuers-is-the-market-watchdog-overstepping-its-mandate-4771541.html</a></span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/swaminathanv3" target="_blank"><span style="color: blue;">Swaminathan Venkataraman</span></a></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">For instant personal reaction look
up ><span style="font-size: large;"> <a href="https://www.facebook.com/swaminathanv3/posts/1757212511021694" target="_blank"><span style="color: blue;">https://www.facebook.com/swaminathanv3/posts/1757212511021694</span></a></span><br />
<br />
<span style="font-size: large;">Hopefully, this initiative from the SEBI must serve the purpose of AN ALERT to
among others the 'realty' sector; -to be precise, going by grievances aired
through public domain particularly wrt the GST law, - that is one sector in
which , despite efforts made by the government to 'regulate' through a special
legislation- (RERA act- for short) and bring about improvement from the
viewpoint of 'public interest', the laudable objective behind, apparently, has
failed to percolate through !</span></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><a href="https://www.facebook.com/plugins/feedback.php?api_key=1117108234997285&channel_url=https%3A%2F%2Fstaticxx.facebook.com%2Fconnect%2Fxd_arbiter%2Fr%2FbSTT5dUx9MY.js%3Fversion%3D42%23cb%3Df29651aafc23826%26domain%3Dwww.firstpost.com%26origin%3Dhttps%253A%252F%252Fwww.firstpost.com%252Ff2be205b9aec61c%26relation%3Dparent.parent&href=https%3A%2F%2Fwww.firstpost.com%2Fbusiness%2Fsebi-proposes-new-rules-to-penalise-auditors-valuers-is-the-market-watchdog-overstepping-its-mandate-4771541.html&locale=en_GB&numposts=5&sdk=joey&version=v2.9&width=100%25"><span style="color: blue;">Like</span></a> · <a href="https://www.facebook.com/plugins/feedback.php?api_key=1117108234997285&channel_url=https%3A%2F%2Fstaticxx.facebook.com%2Fconnect%2Fxd_arbiter%2Fr%2FbSTT5dUx9MY.js%3Fversion%3D42%23cb%3Df29651aafc23826%26domain%3Dwww.firstpost.com%26origin%3Dhttps%253A%252F%252Fwww.firstpost.com%252Ff2be205b9aec61c%26relation%3Dparent.parent&href=https%3A%2F%2Fwww.firstpost.com%2Fbusiness%2Fsebi-proposes-new-rules-to-penalise-auditors-valuers-is-the-market-watchdog-overstepping-its-mandate-4771541.html&locale=en_GB&numposts=5&sdk=joey&version=v2.9&width=100%25"><span style="color: blue;">Reply</span></a> · </span></div>
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-55703820684149156952018-07-18T18:37:00.001-07:002018-07-18T18:37:17.749-07:00Lead KINDLY LIGHT ><div dir="ltr" style="text-align: left;" trbidi="on">
<div>
<br clear="none" /></div>
<span>
</span><div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-size: 18.0pt;">IN QUEST
OF A SOURCE FOR RIGHTEOUS INSPIRATION AND DIRECTION</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<b><span style="font-size: 18.0pt;"></span></b><span style="font-size: 18.0pt;">It might be worthwhile, for one and all concerned, to take a
conscious note of and try and be guided by what a renowned legal legend, also a
widely acknowledged outstanding humanitarian, of our own times, backed up by
his lifelong wisdom and expertise, said:</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;"> The
moment of truth has arrived. The era of chicanery and disingenuousness,
of obfuscation and slogan-mongering, is over. Reality has at last
overtaken us, shattering our illusions, exposing our outdated ideologies and
leaving us with no option but to tread the path of pragmatism, in retreat from
populism.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;"> Time
and again the Government has to make those hard decisions which are essential
for the maintenance of order. The making of such decisions cannot be
avoided by shifting the responsibility to the judiciary.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;"> The
Supreme Court as well as the High Courts of India are vested with the widest
possible powers. I am not aware of any constitution of the world which confers
wider powers on its higher judiciary.) But the courts can decide only questions
of fact or of law. They cannot decide, and should never be called upon to
decide, questions of opinion or belief or political wisdom. It is not the
court’s role to be an extended arm of the executive. Public opinion or
public beliefs may weight with the executive in shaping governmental policies.
But it is not for the court to decide whether there are cogent grounds for
opinions or beliefs which the people may choose to entertain.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-size: 18.0pt;">It is true
that many questions which arise before a court can, in a sense, be regarded as
political questions or questions of policy. But this is where perception and
clarity of mind should come into play. Diamonds are nothing but carbon,
but on that account those who deal in diamonds are not called carbon merchants.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;">‘Constitutional
Morality’</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-size: 18.0pt;">When laws
offend constitutional limitations, they can be invalidated by the Courts.
But when they offend against the basic notions of justice and proceed upon a
total disregard of constitutional morality, in many cases they can be rectified
only by a strong, mobilized public opinion. There are several amendments of law
resorted to with a marked regularity which have no truck with constitutional
morality.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<br /></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;">The
balance between the conflicting claims of public interest represented by
officialdom and the public interest flowing from the administration of justice
often calls for a delicate assessment into which perforce must enter
considerations vital to the operations of Government on the one hand and the
demands of adjudication on the other. The responsibility fixed on the
Court is a serious one, and there is no need to warn that this power which now
vests in the Court can have grave consequences if he content of its potential
is not truly appreciated and realized by those who wield it. Whenever a
Court breaks new ground, the development and recognition of new rights is often
accompanied by the birth of problems surfacing also for the first time.
New doctrines must be cautiously applied and no Court can shirk its duty if it
finds that the power has been rightly invoked.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;">Referring
to a certain statute, Lord Reid said that he found it impossible ‘to discover
or even surmise what the draftsman can have had in mind’. Commenting on the
language in which different Acts or Parliament were couched, various
authorities have expressed their deep dissatisfaction. “Laxity or ambiguity of
expressions…’ was the verdict of the Statute Law Commissioners in 1835. ‘There
is at least on passage in it which is absolute nonsense,’ observed
Vice-Chancellor Kindersley in 1854. “Verbose and tautologous,” was the comment
of the Master of the Rolls in 1834. “That chaos of verbal darkness,” was how
Lord Justice McKinnon described a British statute in 1944. “Absurd,.. “ said
justice Harman about another law in 1958.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;">The
administration of justice has become so obsolescent that most people regard the
law as an enemy rather than as a friend. The law may not be an ass but it is
certainly a snail: the operation of our legal system is not merely slow but is
susceptible to the most shameless delaying tactics, and resort to the courts
has become a costly lottery which takes years in the drawing.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;"> </span></span></span><span style="font-size: 18.0pt;">The
Ideal of Excellence:</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-size: 18.0pt;">Lord
Devlin pointed to three major defects in the present legal system in Britain:
the availability of legal services depends upon wealth rather than need,
mitigated only marginally by legal aid, which rightly has a low priority among
the social services: justice is defined by an adversary system which is costly
and primarily protects only the better-offs; and the focus of the system on
protecting property tends to obliterate the social responsibility of lawyers.
Those words apply equally to the situation in India. Though the problem of the
administration of justice is so vast and so urgent, we have not even started
nibbling at it.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;"> There
can be no excellence in the law without excellence in lawyers.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin: 5pt 0in 5pt 0.5in; text-align: justify;">
<span style="font-size: 18.0pt;"><span>•<span style="font-size: 7pt; font-stretch: normal; font-style: normal; font-weight: normal; line-height: normal;">
</span></span></span><span style="font-size: 18.0pt;">‘Professionally
speaking’</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-size: 18.0pt;">The legal
profession at the highest level develops absorptive and analytic capacities of
the human mind and offers great intellectual stimulus. It is no small service
to be called upon to defend life, liberty and the other fundamental rights.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-size: 18.0pt;">But a
large degree of equipment is needed to discharge such duties properly. A lawyer
with a well- furnished mind alone can be truly a counsellor at law; he alone
can, not merely look up precedents, but guide his client along the path of
wisdom, even of generosities which may appear irrelevancies to the preoccupied
client. in the hands of such a lawyer, the law represents the application of
reason to noble and purposeful ends.</span></div>
<div class="yiv4686658613ydp17b165a2MsoNormal" style="line-height: normal; margin-bottom: 5.0pt; margin-left: 0in; margin-right: 0in; margin-top: 5.0pt; text-align: justify; text-justify: inter-ideograph;">
<span style="font-size: 18.0pt;">(Above are
memorable excerpts, making for a delightful and enlightening reading; hence
randomly selected from the popular published speeches and articles of N A
Palkhivala- Source: Books – WE, THE PEOPLE and We, the Nation THE LOST
DECADES.)</span></div>
</div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-3736017363921390242018-07-16T03:31:00.000-07:002018-07-16T22:58:39.599-07:00New Company Law- Offences under - ><div dir="ltr" style="text-align: left;" trbidi="on">
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<span style="font-size: 18.0pt; line-height: 115%;"><a href="http://corporatelawreporter.com/2018/07/16/mca-has-constituted-a-10-member-committee-to-review-the-offences-under-the-companies-act-2013/">http://corporatelawreporter.com/2018/07/16/mca-has-constituted-a-10-member-committee-to-review-the-offences-under-the-companies-act-2013/</a></span><br />
<br />
<span style="font-size: 18.0pt; line-height: 115%;"> Instant share</span><br />
<span style="font-size: 18.0pt; line-height: 115%;"><br /></span>
<br />
<div style="text-align: justify;">
<span style="color: #b45f06;"><span style="font-size: large;">"Rolling back" - 'DILUTION' seemingly of a significant nature, in the
offing ! No sooner or rather even before the 'fear of.' if any,, comes
to be felt ...given a chance to throttle - for good or bad of , or
....?!</span></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><span style="font-size: large;"> Also, see Related Posts - 'ten ?) of them </span></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><span style="font-size: large;">
Incidentally, so far as known, there , it appears, has been no
statistics or periodical update or close monitoring on, - how many tax
cases have cropped up and been decided /adjudicated upon, by invoking ,
successfully so, since sec 37 of the IT Act came to be amended by
insertion of the Explanation under sub-sec (1) thereof. </span></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><span style="font-size: large;"> A
critical study of the implications of the referred amendment may be
found discussed in the published Article - (2004) 270 ITR 33 (Journal)* .<span class="_5mfr _47e3"></span></span></span><br />
<span style="color: #b45f06;"><span style="font-size: large;"><span class="_5mfr _47e3"></span></span></span><br />
<span style="color: #b45f06;"><span style="font-size: large;"><span class="_5mfr _47e3"></span></span></span><br />
<br />
<span style="font-size: large;"><i><span style="color: #990000;">*</span>Copied File Text (For reference / read ONLY) ></i></span><br />
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SECTION 37(1) OF INCOME-TAX ACT-</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">A STUDY</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">V. Swaminathan</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"><a href="https://in-mg61.mail.yahoo.com/neo/launch?reason=ignore&rs=1"><sup><span style="color: blue; mso-fareast-font-family: "Arial Black";">1</span></sup></a></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";"></span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Introduction</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Under the Constitution of India is guaranteed, among others, the
fundamental right of all citizens to practice any profession or carry on any
business. Nonetheless, in the Income-tax Act (the Act), though it is basically
a taxing statute, are embodied certain provisions imposing, in the interest of
the general public, reasonable restraints or restrictions, either directly or
indirectly, on the said fundamental right. As held by the apex court (In re,
Attar Singh [1991] 191 ITR 667), in interpreting any such provision the court
cannot be oblivious of the proliferation of black money which is in circulation
in the country. Further, that any such restraint or restriction in the Act
intended to curb the chances and opportunities to use or create black money
should not be regarded as curtailing the citizen's fundamental right. One such
instance of a restrictive or restraining provision may be found in the
Explanation under section 37(1) of the Act. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The Explanation, inserted under section 37(1) by the Finance
(No. 2) Act, 1998, with retrospective effect from, 1st April 1962, reads :</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">"For the removal of doubts, it is hereby declared that any
expenditure incurred by an assessee for any purpose which is an offence or
which is prohibited by law shall not be deemed to have been incurred for the
purpose of the business or profession and no deduction or allowance shall be
made in respect of such expenditure."</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Prima facie, the provision is, in effect, intended to curb,
rather act as a deterrent against, anyone carrying on a profession or business
in any illegal or illegitimate manner.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the terms and tenor of the Explanation, one may
reasonably infer that the provision was brought on the statute with a view to
bypassing case law on certain related issues. In fact, there are, broadly
speaking, two lines of court cases-one dealing with expenditure tainted with
illegality (such as, penalty or fine for an infringement or infraction of law,
or any illegal payment, e.g., to any Government servant). Another, with
expenditure incurred for a business, or income therefrom, tainted with
illegality, or an unlawful business (such as, sale of goods at more than
control price, smuggling activity, illicit trafficking in liquor contrary to
prohibition laws, trade involving fraud upon the customs). May be, the line of
distinction between the two criteria is rather thin and not easy to readily
comprehend. However, the Explanation, in terms, seems to be wide enough for the
Assessing Officer to try and hold that the provision ropes in within its
disallowing ambit, both-that is, any expenditure tainted with illegality, as
well as expenditure incurred for any income or business so tainted, or an
unlawful business. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In order to decide whether, in view of the Explanation, a
particular expenditure disqualifies for deduction or allowance, the import of
the words-"for any purpose", and the immediately succeeding
words-"which is an offence or which is prohibited by law", needs to
be carefully interpreted and understood. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The words "for any purpose" have to be necessarily
understood in the light of and having regard to the expression "for the
purposes of the business . . ." occurring in the main provision of
sub-section (1) of section 37. Accordingly, "for any purpose" has to
be taken to mean "for any purpose of the business". </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Also the expression "which is an offence or which is prohibited
by law", on a plain reading, and in the setting in which it finds place,
should pose no problem in understanding what it seeks to convey. Prima facie,
what is envisaged is that, the Assessing Officer himself has to examine and
arrive at a finding. If he finds that the purpose for which a particular
expenditure is incurred, is considered an offence or is prohibited by law
("law" may mean any statute/enactment, or any set of rules or
regulations having the force of law, that govern and/or have a bearing, direct
or indirect, on a particular business), then no deduction or allowance for such
expenditure is permitted. The Assessing Officer will have no difficulty in this
regard, especially if the applicable law clearly declares as to what is
considered an offence or is prohibited thereunder. If so, there seems to be no
warrant or support, either explicit or implied, for taking a view that the
Assessing Officer can invoke the Explanation, only on the basis of an external
finding under any applicable law, of a competent authority or court.
Nonetheless, on this point, there appears to be a contrary view expressed. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Going by case law, what can come within the sweep of the
Explanation, just as that of the main provision (sub-section (1) of section
37), is an item of expenditure, not an item of "loss". The reason is
that, as held by courts, if it is an item of "loss", not
"expenditure", its deductibility or otherwise is governed by, and has
to be decided having regard to the general principles of, the concept of
"income" and "profits and gains" as enshrined in section
28/29 ; not the residuary provisions of section 37(1). </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">One finds a plethora of court decisions, also on the
interpretation of the expression-"for the purposes of the business".
This has been widely construed, and uniformly held, to mean almost every
conceivable activity connected with or incidental to the business. In the light
of those decisions, but having regard to the terms/ tenor of the Explanation,
one may have to proceed on the premise that a deduction or allowance is not
permissible, should there be the taint of illegality or wrong-doing associated
either with expenditure or with business. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If clinically analysed, it will be seen that the
expression-"any expenditure incurred . . . for any purpose which is an
offence or which is prohibited by law" necessarily contemplates that,-</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(a) there is expenditure incurred ; </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(b) such expenditure is incurred (wholly and exclusively) for
any purpose (of the assessee's business) ; and</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(c) such purpose for which expenditure is incurred, is either an
offence or prohibited by law.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">As such, generally speaking, for invoking the Explanation, all
the above three criteria may have to be satisfied. However, that may not be
necessary in every case ; for example, where the whole, or, perhaps, even
substantially the whole, of the business is illegal. As, in that case, the
Explanation may be found applicable to the whole lot of expenditure incurred
for such business. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">With the foregoing in the background, it has to be examined
whether or not the Explanation comes into play in a particular case, and if the
answer is "yes", to what extent. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To highlight and illustrate the scope for applying the
Explanation, one may consider a typical case. It is noted that, in the
guidelines on audit under section 44AB of the Act issued by the Institute of
Chartered Accountants of India, dealing with the requirement of clause
17(e)(iii) of Form No. 3CD (this is a requirement in view of the subject
Explanation under section 37(1) of the Act), the case of a builder engaged in
construction business has been referred to. For illustration herein, the same
business may be chosen, or more appropriately, that of a promoter
("promoter" as specially defined, refers to owner of the land and/or
builder) carrying on the business of construction and sale of "flats"
or "apartments", being independent units of a multistoried building
that one comes across mostly in a metropolitan city. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the very peculiar characteristics of such
property, the respective State Governments (among them are, Maharashtra and
Karnataka) have considered it essential and accordingly have brought about a
special legislation : the Flats Act, the Apartments Act, and the Rules
thereunder. The primary objective, as stated in the said Acts themself, is to
declare that each such unit of a building is, for all purposes, to be regarded
a heritable and transferable immovable property. This is to enable the buyer to
enjoy exclusive ownership of his unit, but with an undivided interest in the
common areas and facilities to be used and enjoyed by all the owners of the
building jointly.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The several regulations in those Acts and Rules, besides the
other related regulations and bye-laws as framed by the local authorities, are
so devised as to safeguard and protect the lawful rights and interests of the
buyers, individually as also in common. That being so, those Acts and Rules
govern/embrace almost all the related activities of the promoter. That is,
right from the initial stage of his deciding to develop and construct, for
sale, a building comprising independent units, to the final stage of completing
the construction as per the approved plan, obtaining a completion certificate,
and conveying the property to the buyers. The said Acts provide that the
conveyance has to be made by the promoter, either to the organization formed
and registered by the buyers jointly, or to each of them individually,
depending on whether the units are sold as "flats" or as
"apartments". </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those regulations and rules are mandatory and are required to be
strictly complied with by the promoter. To mention a few : The promoter
constructing a building for sale of its units as "apartments" has
to-(i) initially execute and register a declaration in the prescribed form (this
is a must, for the apartments to be governed by the Apartment Act and Rules),
(ii) get the plan for the building duly approved by the competent authority,
(iii) execute an agreement to sell and have it registered, and (iv) construct
the building in accordance with the approved plan. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If the promoter fails to so comply with or contravenes any of
the provisions of the said Acts, any such failure or contravention is, as
explicitly provided therein, considered an offence. Of course, under the said
Acts, the promoter is punishable with imprisonment or fine or both, but he can
get away without punishment if he establishes reasonable cause for such
failure. The possibility of either consequence, however, as pointed out
elsewhere herein, might not be of relevance or a deciding factor for the
Assessing Officer to invoke the Explanation to section 37(1) of the Act in a
particular case. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To sum up : On the aforementioned facts and circumstances, the
Assessing Officer could try and invoke the Explanation on the ground that all
those purposes (that is, inclusive of all activities in the course
of/incidental) of the business, that are either (a) not in compliance with or
in contravention of, and declared an offence by, or (b) prohibited by, the
statutory rules and regulations governing the business, are caught within the
mischief of the provision. If so, he will deny deduction or allowance for all
such expenditure as are found to have been incurred for one or more of the
aforementioned purposes/activities. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">According to expert commentary in the recent edition of a book
on income-tax, for the purposes of the Explanation, the question whether there
is any infraction of law, or whether the expenditure is incurred for any
purpose which is an offence or which is prohibited by law shall have to be
decided by the authority or the court empowered to do so under the respective
law, and not by the income-tax authorities or the tribunal functioning under
this Act. With regard to the stated proposition, certain case law has been referred
to in the commentary. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The judgments so referred to are : [1993] 202 ITR 774 (Ker) ;
[1979] 119 ITR 996 (SC) and [1995] 215 ITR 364 (SC).</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">K. N. Narayana Iyer v. CIT [1993] 202 ITR 774 (Ker), a private
limited company, before it went into voluntary liquidation, made a gift to its
managing director's daughter and also paid the gift-tax. The Income-tax Officer
sought to treat the amounts of the gift and gift-tax as part of the accumulated
profits available with the company at the time of its winding up, for the
purpose of computing "dividend" under section 2(22)(c) of the
Income-tax Act. The issue was decided against the Revenue holding that the
gift, if at all, was avoidable only by the liquidator ; but as he has not
chosen to do so, the Income-tax Officer cannot ignore the gift and treat the
amount as accumulated profits available with the liquidator for distribution on
a notional basis. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Indian and Eastern Newspaper Society v. CIT [1979] 119 ITR 996
(SC), an internal audit party of the Income-tax Department, besides drawing the
attention of the Income-tax Officer to a provision of law that had escaped his
notice, also expressed its opinion on a point of law. The apex court held to
the effect that the audit party was not competent to interpret the law and express
its opinion, as it was the Income-tax Officer who must determine for himself
what was the effect and consequence of the law, and whether in consequence of
the law, which had come to his notice through the internal audit party note, he
could reasonably believe that income had escaped assessment. Held that,
therefore, the opinion of the audit party on a point of law cannot be
"information" as envisaged in section 147(b), so as to justify the
reopening by the Income-tax Officer of a completed assessment under that
provision. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Asst. CIT v. A. K. Menon [1995] 215 ITR 364 (SC), the limited
point at issue was whether the Special Court appointed under the Special Court
(Trial of Offences Relating to Transactions in Securities) Act, 1992, had power
to examine and decide whether or not the tax liability of a "notified
person", as assessed by the appropriate authority under the Income-tax
Act, was reasonable or justified or enforceable. The apex court held to the
effect that the Special Court had no power to do so, as, under the above
referred to Act, it had only a limited power to determine as to whether and to
what extent, having regard to the funds of the notified person available with
the custodian, the tax liability of the notified person as already determined
by a competent authority could be paid. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On a study of those judgments, however, one is not clear as to
why they could be regarded to have any bearing or relevance, so as to support,
even indirectly, the stated proposition.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Besides, the validity or otherwise of the proposition calls for
a closer examination, also for the following reasons :</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The proposition, by implication, means that the Assessing
Officer can invoke the Explanation only if there be, and on the basis of, a
finding under the relevant law from a competent authority or court. If so, it
may happen that the Explanation can never be given effect to by the Assessing
Officer in a particular case ; for instance, if there has been no prosecution
against the assessee and hence no such finding is, or can ever be expected to
be, available. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Further, there is a statutory time limit for the Assessing
Officer to complete an assessment. In the general scheme of things, even if
there be a finding given by the first authority/court under the relevant law,
it could be challenged by the aggrieved party before higher forums. Obviously,
it is not feasible for the Assessing Officer to defer his proceedings, until
such time as there is a final finding. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">It is thus seen that the proposition, if it were accepted, is bound
to result in unintended consequences. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In this context, one may have to keep in view, certain
observations of courts in decided cases. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The apex court has, in Prakash Cotton Mills Pvt. Ltd. v. CIT
[1993] 201 ITR 684, as also in CIT v. Ahmedabad Cotton Mfg. Co. Ltd. [1994] 205
ITR 163, ruled to the effect that it is the Assessing Officer who is required
to examine the relevant provisions of the applicable law or statute for
ascertaining the real nature of a particular expenditure in terms of those (external)
provisions, so as to decide upon the allowability or otherwise of that
expenditure under the Income-tax Act. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In CIT v. H. Hirjee [1953] 23 ITR 427 (SC) and CIT v. Chaman Lal
and Bros. [1970] 77 ITR 383 (Delhi), it has been held that if the purpose for
which a particular expenditure has been incurred is illegal, it could not be
regarded as wholly and exclusively a business purpose and the expenditure is,
therefore, not deductible. What calls for a special noting is the courts'
ruling to the effect that in such a case, for disallowing the expenditure, the
possible final outcome of the proceedings under the applicable law/statute, be
it for or against, in respect of the alleged illegality, is not relevant so as
to be taken into consideration. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those rulings in cases decided under the main provision (section
37(1) of the 1961 Act/section 10(2)(xv) of the 1922 Act) are necessarily of
equal force to cases coming within the purview of the Explanation under that
provision (section 37(1)). </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Another vital aspect that ought not to be lost sight of is,
should it not be possible for the Assessing Officer to successfully invoke the
Explanation in the normal course of his proceedings, the Explanation might be
rendered meaningless or futile, and consequently, inoperative. More so, should
the Revenue be left with no other course open to redo the assessment, for
invoking and giving effect to the Explanation at a later date ; in particular,
if no action is possible under section 154 or 148 or 263 of the Income-tax Act.
</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On this aspect, certain settled rules of construction of the
provisions of a statute call for attention. These, among others, are that the
court should endeavour to (a) so interpret as will achieve the object of the
provision, (b) make the law workable and enforceable, instead of reducing it to
a redundant or dead letter, and (c) best harmonize with and effectuate the
object of the legislation.</span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To conclude: For the reasons indicated hereinabove, certainly
the better view is that the Assessing Officer will be within his powers to
proceed and invoke the Explanation on the basis of his own examination of and
finding(s) under any law governing/relevant for a particular business, without
having to, for this purpose, seek and/or rely on a finding of an authority or court
under that law. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In the explanatory memorandum on the Finance (No. 2) Bill, 1998,
referring to the then proposed Explanation, it is mentioned that-"This
proposed amendment will result in disallowance of the claim made by certain
taxpayers of payments on account of protection money, extortion, hafta, bribes,
etc., as business expenditure". The payments thus specified are all items
appropriately falling under the category of expenditure that are prohibited by
law as envisaged by one of the two limbs of the Explanation. On a close study,
however, the Explanation seems to have, as discussed hereinbefore, a much wider
implication and application, than what appears to be conveyed in the
memorandum. For, as per the other limb of the Explanation, deduction or allowance
is prohibited, also of any expenditure if it has been incurred for a purpose
that is regarded an offence under any law. In the explanatory memorandum no
item of expenditure that may be covered under this other category has been
referred to. </span></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">No doubt, understanding the true intent and purpose of the
Explanation may prove rather a difficult task, and therefore, the possibility
of divergent opinions on any one or more of the relevant aspects cannot be
ruled out. On that premise, for taking a suitable but defensible stand for the
purposes such as, filing the tax return, and furnishing the required
particulars, for example- under clause 17(e)(iii) of Form No. 3CD, as also in
the assessment and further proceedings, it will be prudent for the assessee to
take, and be guided by, legal advice of a competent tax counsel. More so, if
the applicability or otherwise of the Explanation is considered to be doubtful
or arguable, either in general or in respect of any particular expenditure. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Government servant). Another, with expenditure incurred for a
business, or income therefrom, tainted with illegality, or an unlawful business
(such as, sale of goods at more than control price, smuggling activity, illicit
trafficking in liquor contrary to prohibition laws, trade involving fraud upon
the customs). May be, the line of distinction between the two criteria is
rather thin and not easy to readily comprehend. However, the Explanation, in
terms, seems to be wide enough for the Assessing Officer to try and hold that the
provision ropes in within its disallowing ambit, both-that is, any expenditure
tainted with illegality, as well as expenditure incurred for any income or
business so tainted, or an unlawful business. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In order to decide whether, in view of the Explanation, a
particular expenditure disqualifies for deduction or allowance, the import of
the words-"for any purpose", and the immediately succeeding
words-"which is an offence or which is prohibited by law", needs to
be carefully interpreted and understood. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The words "for any purpose" have to be necessarily
understood in the light of and having regard to the expression "for the
purposes of the business . . ." occurring in the main provision of
sub-section (1) of section 37. Accordingly, "for any purpose" has to
be taken to mean "for any purpose of the business". </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Also the expression "which is an offence or which is
prohibited by law", on a plain reading, and in the setting in which it
finds place, should pose no problem in understanding what it seeks to convey. Prima
facie, what is envisaged is that, the Assessing Officer himself has to examine
and arrive at a finding. If he finds that the purpose for which a particular
expenditure is incurred, is considered an offence or is prohibited by law
("law" may mean any statute/enactment, or any set of rules or
regulations having the force of law, that govern and/or have a bearing, direct
or indirect, on a particular business), then no deduction or allowance for such
expenditure is permitted. The Assessing Officer will have no difficulty in this
regard, especially if the applicable law clearly declares as to what is
considered an offence or is prohibited thereunder. If so, there seems to be no
warrant or support, either explicit or implied, for taking a view that the Assessing
Officer can invoke the Explanation, only on the basis of an external finding
under any applicable law, of a competent authority or court. Nonetheless, on
this point, there appears to be a contrary view expressed. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Going by case law, what can come within the sweep of the
Explanation, just as that of the main provision (sub-section (1) of section
37), is an item of expenditure, not an item of "loss". The reason is
that, as held by courts, if it is an item of "loss", not "expenditure",
its deductibility or otherwise is governed by, and has to be decided having
regard to the general principles of, the concept of "income" and
"profits and gains" as enshrined in section 28/29 ; not the residuary
provisions of section 37(1). </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">One finds a plethora of court decisions, also on the
interpretation of the expression-"for the purposes of the business".
This has been widely construed, and uniformly held, to mean almost every
conceivable activity connected with or incidental to the business. In the light
of those decisions, but having regard to the terms/ tenor of the Explanation,
one may have to proceed on the premise that a deduction or allowance is not
permissible, should there be the taint of illegality or wrong-doing associated
either with expenditure or with business. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If clinically analysed, it will be seen that the
expression-"any expenditure incurred . . . for any purpose which is an
offence or which is prohibited by law" necessarily contemplates that,-</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(a) there is expenditure incurred ; </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(b) such expenditure is incurred (wholly and exclusively) for
any purpose (of the assessee's business) ; and</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">(c) such purpose for which expenditure is incurred, is either an
offence or prohibited by law.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">As such, generally speaking, for invoking the Explanation, all
the above three criteria may have to be satisfied. However, that may not be
necessary in every case ; for example, where the whole, or, perhaps, even
substantially the whole, of the business is illegal. As, in that case, the
Explanation may be found applicable to the whole lot of expenditure incurred
for such business. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">With the foregoing in the background, it has to be examined
whether or not the Explanation comes into play in a particular case, and if the
answer is "yes", to what extent. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To highlight and illustrate the scope for applying the
Explanation, one may consider a typical case. It is noted that, in the
guidelines on audit under section 44AB of the Act issued by the Institute of
Chartered Accountants of India, dealing with the requirement of clause 17(e)(iii)
of Form No. 3CD (this is a requirement in view of the subject Explanation under
section 37(1) of the Act), the case of a builder engaged in construction
business has been referred to. For illustration herein, the same business may
be chosen, or more appropriately, that of a promoter ("promoter" as
specially defined, refers to owner of the land and/or builder) carrying on the
business of construction and sale of "flats" or
"apartments", being independent units of a multistoried building that
one comes across mostly in a metropolitan city. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Having regard to the very peculiar characteristics of such
property, the respective State Governments (among them are, Maharashtra and
Karnataka) have considered it essential and accordingly have brought about a
special legislation : the Flats Act, the Apartments Act, and the Rules
thereunder. The primary objective, as stated in the said Acts themself, is to
declare that each such unit of a building is, for all purposes, to be regarded
a heritable and transferable immovable property. This is to enable the buyer to
enjoy exclusive ownership of his unit, but with an undivided interest in the
common areas and facilities to be used and enjoyed by all the owners of the
building jointly.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The several regulations in those Acts and Rules, besides the
other related regulations and bye-laws as framed by the local authorities, are
so devised as to safeguard and protect the lawful rights and interests of the
buyers, individually as also in common. That being so, those Acts and Rules govern/embrace
almost all the related activities of the promoter. That is, right from the
initial stage of his deciding to develop and construct, for sale, a building
comprising independent units, to the final stage of completing the construction
as per the approved plan, obtaining a completion certificate, and conveying the
property to the buyers. The said Acts provide that the conveyance has to be
made by the promoter, either to the organization formed and registered by the
buyers jointly, or to each of them individually, depending on whether the units
are sold as "flats" or as "apartments". </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those regulations and rules are mandatory and are required to be
strictly complied with by the promoter. To mention a few : The promoter
constructing a building for sale of its units as "apartments" has
to-(i) initially execute and register a declaration in the prescribed form
(this is a must, for the apartments to be governed by the Apartment Act and
Rules), (ii) get the plan for the building duly approved by the competent
authority, (iii) execute an agreement to sell and have it registered, and (iv)
construct the building in accordance with the approved plan. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">If the promoter fails to so comply with or contravenes any of
the provisions of the said Acts, any such failure or contravention is, as
explicitly provided therein, considered an offence. Of course, under the said
Acts, the promoter is punishable with imprisonment or fine or both, but he can
get away without punishment if he establishes reasonable cause for such failure.
The possibility of either consequence, however, as pointed out elsewhere
herein, might not be of relevance or a deciding factor for the Assessing
Officer to invoke the Explanation to section 37(1) of the Act in a particular
case. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To sum up : On the aforementioned facts and circumstances, the
Assessing Officer could try and invoke the Explanation on the ground that all
those purposes (that is, inclusive of all activities in the course
of/incidental) of the business, that are either (a) not in compliance with or
in contravention of, and declared an offence by, or (b) prohibited by, the
statutory rules and regulations governing the business, are caught within the
mischief of the provision. If so, he will deny deduction or allowance for all
such expenditure as are found to have been incurred for one or more of the
aforementioned purposes/activities. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">According to expert commentary in the recent edition of a book
on income-tax, for the purposes of the Explanation, the question whether there
is any infraction of law, or whether the expenditure is incurred for any
purpose which is an offence or which is prohibited by law shall have to be
decided by the authority or the court empowered to do so under the respective
law, and not by the income-tax authorities or the tribunal functioning under
this Act. With regard to the stated proposition, certain case law has been
referred to in the commentary. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The judgments so referred to are : [1993] 202 ITR 774 (Ker) ;
[1979] 119 ITR 996 (SC) and [1995] 215 ITR 364 (SC).</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">K. N. Narayana Iyer v. CIT [1993] 202 ITR 774 (Ker), a private
limited company, before it went into voluntary liquidation, made a gift to its
managing director's daughter and also paid the gift-tax. The Income-tax Officer
sought to treat the amounts of the gift and gift-tax as part of the accumulated
profits available with the company at the time of its winding up, for the
purpose of computing "dividend" under section 2(22)(c) of the
Income-tax Act. The issue was decided against the Revenue holding that the gift,
if at all, was avoidable only by the liquidator ; but as he has not chosen to
do so, the Income-tax Officer cannot ignore the gift and treat the amount as
accumulated profits available with the liquidator for distribution on a
notional basis. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Indian and Eastern Newspaper Society v. CIT [1979] 119 ITR 996
(SC), an internal audit party of the Income-tax Department, besides drawing the
attention of the Income-tax Officer to a provision of law that had escaped his
notice, also expressed its opinion on a point of law. The apex court held to
the effect that the audit party was not competent to interpret the law and
express its opinion, as it was the Income-tax Officer who must determine for
himself what was the effect and consequence of the law, and whether in consequence
of the law, which had come to his notice through the internal audit party note,
he could reasonably believe that income had escaped assessment. Held that,
therefore, the opinion of the audit party on a point of law cannot be
"information" as envisaged in section 147(b), so as to justify the
reopening by the Income-tax Officer of a completed assessment under that
provision. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Asst. CIT v. A. K. Menon [1995] 215 ITR 364 (SC), the limited
point at issue was whether the Special Court appointed under the Special Court
(Trial of Offences Relating to Transactions in Securities) Act, 1992, had power
to examine and decide whether or not the tax liability of a "notified
person", as assessed by the appropriate authority under the Income-tax
Act, was reasonable or justified or enforceable. The apex court held to the
effect that the Special Court had no power to do so, as, under the above
referred to Act, it had only a limited power to determine as to whether and to
what extent, having regard to the funds of the notified person available with
the custodian, the tax liability of the notified person as already determined
by a competent authority could be paid. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On a study of those judgments, however, one is not clear as to
why they could be regarded to have any bearing or relevance, so as to support,
even indirectly, the stated proposition.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Besides, the validity or otherwise of the proposition calls for
a closer examination, also for the following reasons :</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The proposition, by implication, means that the Assessing Officer
can invoke the Explanation only if there be, and on the basis of, a finding
under the relevant law from a competent authority or court. If so, it may
happen that the Explanation can never be given effect to by the Assessing
Officer in a particular case ; for instance, if there has been no prosecution
against the assessee and hence no such finding is, or can ever be expected to
be, available. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Further, there is a statutory time limit for the Assessing
Officer to complete an assessment. In the general scheme of things, even if
there be a finding given by the first authority/court under the relevant law,
it could be challenged by the aggrieved party before higher forums. Obviously,
it is not feasible for the Assessing Officer to defer his proceedings, until
such time as there is a final finding. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">It is thus seen that the proposition, if it were accepted, is
bound to result in unintended consequences. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In this context, one may have to keep in view, certain
observations of courts in decided cases. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">The apex court has, in Prakash Cotton Mills Pvt. Ltd. v. CIT
[1993] 201 ITR 684, as also in CIT v. Ahmedabad Cotton Mfg. Co. Ltd. [1994] 205
ITR 163, ruled to the effect that it is the Assessing Officer who is required
to examine the relevant provisions of the applicable law or statute for
ascertaining the real nature of a particular expenditure in terms of those
(external) provisions, so as to decide upon the allowability or otherwise of
that expenditure under the Income-tax Act. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In CIT v. H. Hirjee [1953] 23 ITR 427 (SC) and CIT v. Chaman Lal
and Bros. [1970] 77 ITR 383 (Delhi), it has been held that if the purpose for
which a particular expenditure has been incurred is illegal, it could not be
regarded as wholly and exclusively a business purpose and the expenditure is,
therefore, not deductible. What calls for a special noting is the courts'
ruling to the effect that in such a case, for disallowing the expenditure, the
possible final outcome of the proceedings under the applicable law/statute, be
it for or against, in respect of the alleged illegality, is not relevant so as
to be taken into consideration. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Those rulings in cases decided under the main provision (section
37(1) of the 1961 Act/section 10(2)(xv) of the 1922 Act) are necessarily of
equal force to cases coming within the purview of the Explanation under that
provision (section 37(1)). </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">Another vital aspect that ought not to be lost sight of is,
should it not be possible for the Assessing Officer to successfully invoke the
Explanation in the normal course of his proceedings, the Explanation might be
rendered meaningless or futile, and consequently, inoperative. More so, should
the Revenue be left with no other course open to redo the assessment, for
invoking and giving effect to the Explanation at a later date ; in particular,
if no action is possible under section 154 or 148 or 263 of the Income-tax Act.
</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">On this aspect, certain settled rules of construction of the
provisions of a statute call for attention. These, among others, are that the
court should endeavour to (a) so interpret as will achieve the object of the
provision, (b) make the law workable and enforceable, instead of reducing it to
a redundant or dead letter, and (c) best harmonize with and effectuate the
object of the legislation.</span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">To conclude: For the reasons indicated hereinabove, certainly
the better view is that the Assessing Officer will be within his powers to
proceed and invoke the Explanation on the basis of his own examination of and
finding(s) under any law governing/relevant for a particular business, without
having to, for this purpose, seek and/or rely on a finding of an authority or
court under that law. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">In the explanatory memorandum on the Finance (No. 2) Bill, 1998,
referring to the then proposed Explanation, it is mentioned that-"This
proposed amendment will result in disallowance of the claim made by certain
taxpayers of payments on account of protection money, extortion, hafta, bribes,
etc., as business expenditure". The payments thus specified are all items
appropriately falling under the category of expenditure that are prohibited by
law as envisaged by one of the two limbs of the Explanation. On a close study,
however, the Explanation seems to have, as discussed hereinbefore, a much wider
implication and application, than what appears to be conveyed in the
memorandum. For, as per the other limb of the Explanation, deduction or
allowance is prohibited, also of any expenditure if it has been incurred for a
purpose that is regarded an offence under any law. In the explanatory
memorandum no item of expenditure that may be covered under this other category
has been referred to. </span></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; mso-fareast-font-family: "Arial Black";">No doubt, understanding the true intent and purpose of the
Explanation may prove rather a difficult task, and therefore, the possibility
of divergent opinions on any one or more of the relevant aspects cannot be
ruled out. On that premise, for taking a suitable but defensible stand for the
purposes such as, filing the tax return, and furnishing the required
particulars, for example- under clause 17(e)(iii) of Form No. 3CD, as also in
the assessment and further proceedings, it will be prudent for the assessee to
take, and be guided by, legal advice of a competent tax counsel. More so, if
the applicability or otherwise of the Explanation is considered to be doubtful
or arguable, either in general or in respect of any particular expenditure. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-32867356671194449762018-07-14T18:52:00.001-07:002018-07-15T17:20:53.773-07:00Income from 'HP'- Taxation of 'notional income' ?<div dir="ltr" style="text-align: left;" trbidi="on">
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B/F <span style="font-family: "calibri" , "sans-serif"; font-size: 18.0pt; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/all-about-income-from-house-properties_25.html">http://vswaminathan-swamilook.blogspot.com/2018/06/all-about-income-from-house-properties_25.html</a></span><!--[if gte mso 9]><xml>
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<span style="color: #0c343d;"><i><span style="font-size: large;"><b>To Supplement :</b></span></i></span></div>
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<br /></div>
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Key Note READS ></div>
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<br /></div>
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Q</div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">KEY NOTE:</span></span></span></i></span><br />
<br clear="none" />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">In
Tax Return FORM, there is no in-built mechanism to,-fill in particulars,
in case income from HP has to be compulsively claimed at a 'nil'
figure.</span></span></span></i></span><br />
<br clear="none" />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Reasons for/circumstances in which making such a claim will necessarily arise: </span></span></span></i></span><br />
<br clear="none" />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Rate able value not known/ascertainable;</span></span></span></i></span><br />
<br clear="none" />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">if so, claim not possible, as- </span></span></span></i></span><br />
<br clear="none" />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">no standard deduction (30% of 'annual value'), though admissible,could be claimed /allowed;</span></span></span></i></span><br />
<br clear="none" />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">no 'property tax' levied/demanded /paid-</span></span></span></i></span><br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">for which , if paid, a deduction is entitled to be claimed / allowed;</span></span></span></i></span><br />
<br clear="none" />
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">based on case law (supra),no notional income could be assessed /tax levied.</span></span></span></i></span></div>
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br clear="none" /></span></span></span></i></span></div>
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">If
purchased out of home loan, though entitled to claim deduction for
interest,- also carry forward of resulting loss,- could not be claimed. </span></span></span></i></span></div>
<br clear="none" />
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">On
these grounds,by any logic, failure to report income from HP could not
be faulted, even technically.And, no consequence of interest or penalty
can follow; if Revenue were to take a different view, it could be
contested, successfully ! </span></span></span></i></span></div>
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br clear="none" /></span></span></span></i></span></div>
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">On
the proposition (of law)- absence of mechanism, hence no taxation,- for
support,could be pressed, and reliance placed on SC Judgment in the
land mark B.C.Srinivasa Setty's case*</span></span></span></i></span></div>
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br clear="none" /></span></span></span></i></span></div>
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">* Citation- Palkhivala's Text Book</span></span></span></i></span></div>
<div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br clear="none" /></span></span></span></i></span></div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">(For clarity, if needed,- look up the Ready Reckoner (AY 2018-19) pg. 102, 103,104)</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">UQ</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"> Observed :</span></span></span></i></span><br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Tax Return Form (downloaded) to be used for e'filing, does not permit filing the particulars, if to claim 'nil income' on any sustainable ground; that is, except in a case in which taxpayer has income to be included in total income in respect of a house property - either self-occupied or let out or notional income to offer based on 'rate -able value'.</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">As aforesaid,however, taxpayer will be entitled to claim 'nil income' on any of the grounds / in the circumstances enumerated ; one such circumstance is, - '</span></span></span></i></span><span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Rate able value not known/ascertainable'.</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">To Dilate:</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Points , in brief-</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"> Property tax to be levied on owner /holder of the UNIT</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Only on formal /final conveyance of the UNIT (area of the UNIT + UDI) purchaser aquires the status of owner/holder , for said levy</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Under the State spl. law (in Karnataka, KAOA is the law)</span></span></span></i></span><br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br /></span></span></span></i></span>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">'RERA' Act is a regulatory enactment; not a complete code by itself; but has to be necessarily read together with the state spl. law</span></span></span></i></span><br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br /></span></span></span></i></span>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Concepts of phase-wise completion and provisional completion certificate, being the novel creatures of the RERA Act do not impact /impair the legal position as per the state spl. law.</span></span></span></i></span><br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br /></span></span></span></i></span>
<span style="color: #990000;"><span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">To Know the mentioned legal position, reproduced below, a portion of a published Article (for ready reading) : -</span></span></span></i></span></span><br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br /></span></span></span></i></span>
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">Extract_</span></span></span></i></span>
<br />
<br />
<div style="text-align: justify;">
<span style="color: #38761d;"><span style="font-size: large;"><i>To briefly explain:</i></span></span></div>
<div style="text-align: justify;">
<span style="color: #38761d;"><span style="font-size: large;"><i>Under the scheme of the special law, if
read and construed strictly, Flat taker does not become its “owner”, in
its absolute legal sense. For, the price charged by the promoter / paid
by the taker includes consideration, besides for the area of the Flat,
for an undivided interest in the “common areas and facilities”
(specially defined) appurtenant to the Flat; which is required to be
shown separately as specified in clause (m) of sub-section (2) of
Section 3 of the Act. And the Flat taker thus acquires not an absolute
but limited title, rights, and interests in the property paid for,
falling short of ‘ownership’. In that, he becomes entitled to an
exclusive occupation / possession and enjoyment only of the Flat area.
<span style="color: #e69138;"><b>That this is so is obvious, rather necessarily flows, from the fact
that, it is to the society or company formed and registered, not to the
individual flat takers, that the title, rights and interests in the
entire complex (being the whole of the land and building),- including
all other areas but excluding only the Flat area,- is mandated to be
finally conveyed and transferred.</b></span></i></span></span><br />
<br />
<u><span style="color: #38761d;"><span style="font-size: large;"><span style="color: #e69138;"><b>(Highlighted portion is the mostly ill-conceived aspect, albeit crucial /clinching but largely failed to be known or understood, even till date ) </b></span></span></span></u></div>
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br /></span></span></span></i></span>
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"> Suggest to read, for a better understandng and appreciation, the full Text of the published Article -</span></span></span></i></span><br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">@ <span style="font-size: large;"> </span></span></span></span></i></span><span style="font-size: large;"><i><span style="color: blue; font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://taxguru.in/income-tax/law-and-vs-case-law-on-flats-a-critical-study.html">https://taxguru.in/income-tax/law-and-vs-case-law-on-flats-a-critical-study.html</a></span></i></span><br />
<br />
<br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;">The concept of 'rate-able value' has to be understood in conjunction with the other related concepts, - 'master khata' , issued to seller, and 'bifurcated khata' issued to purchaser.</span></span></span></i></span><br />
<br />
<span style="color: red;"><span style="font-size: medium;"><i>unfinished</i></span></span><br />
<br />
<span style="color: red; font-size: x-large;"><span style="font-size: small;"><i>Closely - Related /- connected ></i></span></span><br />
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<![endif]--><span style="font-size: x-large;"><span style="font-family: "Calibri", "sans-serif"; line-height: 115%;"> </span></span><br />
<span style="font-size: x-large;"><span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: small;">( A MUST Study)</span></span></span></i></span><span style="font-family: "Calibri", "sans-serif"; line-height: 115%;"> </span></span><br />
<span style="font-size: x-large;"><span style="font-family: "Calibri", "sans-serif"; line-height: 115%;"><a href="https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/">https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/</a></span></span><br />
<span style="color: red; font-size: x-large;"><span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: small;"></span></span></span></i></span></span><br />
<span style="color: #274e13;"><i><span style="color: #783f04;"><span style="color: blue;"><span style="font-size: medium;"><br /></span></span></span></i></span>
</div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-83278349948995773342018-07-13T23:41:00.001-07:002018-07-14T00:04:10.413-07:00<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<br />
<span style="font-size: large;"><a class="yiv6309652062ydp2f910882enhancr_card_1943993244" href="https://taxguru.in/goods-and-service-tax/recent-judicial-pronouncements-gst-part-x.html" rel="nofollow" target="_blank">4 Recent Judicial Pronouncements on GST (Part-X)</a></span><br />
<br />
<<<<<br />
<br />
<br />
<table style="width: 575px;"><tbody>
<tr><td width="314"><a href="https://taxguru.in/goods-and-service-tax/6-court-pronouncements-gst.html" rel="noopener" target="_blank">6 Recent Court Pronouncements On GST – Part I </a></td>
</tr>
<tr>
<td width="43">2.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/recent-pronouncements-on-gst-part-ii-8-new-judgments.html" rel="noopener" target="_blank">8 Recent Court Pronouncements On GST – Part II</a></td>
</tr>
<tr>
<td width="43">3.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/10-recent-court-pronouncements-on-gst-part-iii.html" rel="noopener" target="_blank">10 Recent Court Pronouncements on GST -Part III</a></td>
</tr>
<tr>
<td width="43">4.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/pronouncements-gst-part-iv.html" rel="noopener" target="_blank">8 Recent Pronouncements on GST (Part- IV)</a></td>
</tr>
<tr>
<td width="43">5.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/6-pronouncements-gst-partv.html" rel="noopener" target="_blank">6 Recent Pronouncements On GST (Part-V)</a></td>
</tr>
<tr>
<td width="43">6.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/pronouncements-gst-partvi.html" rel="noopener" target="_blank">Recent Pronouncements on GST (Part-VI)</a></td>
</tr>
<tr>
<td width="43">7.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/8-pronouncement-gst-part-vii.html" rel="noopener" target="_blank">8 Recent Pronouncement on GST (Part-VII)</a></td>
</tr>
<tr>
<td width="43">8.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/pronouncements-gst-part-viii.html" rel="noopener" target="_blank">Recent Pronouncements on GST (Part-VIII)</a></td>
</tr>
<tr>
<td width="43">9.</td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/pronouncements-gst-part-ix.html" rel="noopener" target="_blank">Recent Pronouncements On GST (Part-IX)</a></td>
</tr>
<tr>
<td width="43"><br /></td>
<td width="314"><a href="https://taxguru.in/goods-and-service-tax/recent-judicial-pronouncements-gst-part-x.html" rel="noopener" target="_blank">4 Recent Judicial Pronouncements on GST (Part-X)*</a><br />
<br />
* Excerpts from :<br />
<br />
<br />
<div style="text-align: justify;">
Taxpayers have already started
challenging various provisions of GST laws and rules framed there under
with more than 200 writs being filed in different courts. High courts
and Supreme court have taken a liberal stand so far in view of the fact
that law is new and is yet evolving. However, CBIC may move to Supreme
court where the verdict is against the Government. <span style="color: #b45f06;"><i><b>CBIC has already
instructed field formations on defending the writs. Further, we have now
rulings from Authority for Advance Ruling and National
Anti-profiteering Authority.</b></i></span></div>
<span style="color: #b45f06;"><i><b>
</b></i></span>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
Here are few more judicial
pronouncements for information and guidance of various stakeholders. <span style="color: #e69138;"><b><i>It
is expected that the litigation is bound to go up as time passes by.</i></b></span><br />
<ul>
<li><span style="color: #e69138;"><b><i> </i></b></span><span style="color: #e69138;"><b><i><div class="MsoNormal">
<a href="https://www.google.com/search?source=hp&ei=_ZxJW4KSO4XEvQSM_oOoDA&q=+arvind+podar+on+gst+&oq=+arvind+podar+on+gst+&gs_l=psy-ab.12..33i160k1l2.4758.23506.0.28631.22.21.0.0.0.0.177.2321.6j15.21.0....0...1c.1.64.psy-ab..1.19.2131.10..0j35i39k1j0i131k1j0i22i30k1j0i22i10i30k1j0i13k1j0i13i30k1j0i13i5i30k1j33i21k1.0.67XvUBu_5mY">GST
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Law (X case law) - Constitutional Lawyer Spake >>>>>>>>........</a></b></span></div>
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-22508200480644627952018-07-13T17:43:00.005-07:002018-07-19T20:06:02.171-07:00"DEEMED works contract" - latest developments ><div dir="ltr" style="text-align: left;" trbidi="on">
<span style="color: #0c343d;"><span style="font-size: large;"><b>To share a few thoughts -being convincingly founded on sound reasoning and transparent logic on: </b></span></span><br />
<br />
<span style="color: #0c343d;"><span style="font-size: large;"><b>Recent Developments - in a chronological order ></b></span></span><br />
<span style="color: #0c343d;"><br /></span>
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.facebook.com/swaminathanv3/posts/1746682985407980">https://www.facebook.com/swaminathanv3/posts/1746682985407980</a></span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">One's PICK, - </span></span><br />
<span style="font-size: large;"><br /></span>
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><a href="https://www.google.com/search?source=hp&ei=6UVJW-qrIsqBvwT9rJvQBQ&q=http%3A%2F%2Fswaminathanv208.blogspot.com%2F2016%2F07%2Fdeeming-legal-fiction-contd.html&oq=http%3A%2F%2Fswaminathanv208.blogspot.com%2F2016%2F07%2Fdeeming-legal-fiction-contd.html&gs_l=psy-ab.12...3152.3152.0.7518.1.1.0.0.0.0.88.88.1.1.0....0...1c.2.64.psy-ab..0.0.0....0.bAxGZseWyq4">"DEEMED<span style="mso-spacerun: yes;"> </span>works contract" - All About > </a></span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">Going by diktats of common sense, to bring about some improvement in the extremely muddled state of affairs currently prevailing in the 'GST law' regime, -both at the national and states level- why to wait, unjustifiably so, for the next Parliamentary Session, a few months from now ?</span><br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><br /></span>
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">Instead, -</span><br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><br /></span>
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">Should not such amendments - </span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">at least those which are intended to rationalize the extant provisions, widely criticized as fundamentally ill- conceived, thereby impacting and impairing adversely the one and all concerned, </span><br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">especially the gullible section of the public (the persons being the 'principal debtors' and the consumers /customers eventually brought to bear the burden of the tax, - more often than not, under compulsion /Coercion, -</span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">speed up by bringing into effect /force , though tentatively, through a Presidential Ordinance ; and/ or</span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">extend the already announced deferment of TCS and TDS , from end of September 2018, to such time until after the proposals are 'commended' to by the FM, and carried though the legislative process, to the end of a final enactment. </span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">(left Open to EDIT- With an invite to law pundits at large, without the governmental portals, to give more serious thoughts and forward suitable suggestions to the designated high -end authorities) </span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">Cross Refer > Previous Blogs/Posts on FB and Linkedin on the chosen topic - as collated @ </span><span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><a href="https://www.google.com/search?source=hp&ei=6UVJW-qrIsqBvwT9rJvQBQ&q=http%3A%2F%2Fswaminathanv208.blogspot.com%2F2016%2F07%2Fdeeming-legal-fiction-contd.html&oq=http%3A%2F%2Fswaminathanv208.blogspot.com%2F2016%2F07%2Fdeeming-legal-fiction-contd.html&gs_l=psy-ab.12...3152.3152.0.7518.1.1.0.0.0.0.88.88.1.1.0....0...1c.2.64.psy-ab..0.0.0....0.bAxGZseWyq4">"DEEMED<span style="mso-spacerun: yes;"> </span>works contract" - All About > </a></span></span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">Master Note : Undeniably /indisputably , of course,extending the GST law to the realty sector is still in a proposal stage; rather in a hopelessly disappointing state of absolute flux.</span></span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;">But it ought not to be over sighted that the impropriety/ unconstitutionality of a levy of GST on 'deemed works contract' is being challenged and continue to be debated in legal and concerned professional circles, for too long now, also regarding the levy of ST/VAT on such contracts. Albeit, according to a view, particularly advanced by some players in the realty sector, - in own opinion not righlty so, -that is a matter still to be finally concluded and squarely resolved , as the Del. HC judgment in SK Bansal's case is pending for final adjudication by the apex court. </span></span><br />
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"> </span><br />
Resource (HISTORY of legislation):<br />
<br />
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<a href="https://www.google.com/search?source=hp&ei=G09RW_zUCYnWvATOqZ3YDA&q=GST+on+DEEMED+WORKS+CONTRACT+&oq=GST+on+DEEMED+WORKS+CONTRACT+&gs_l=psy-ab.12..33i22i29i30k1l10.2923.16802.0.31255.30.29.0.0.0.0.185.3228.12j17.29.0....0...1c.1.64.psy-ab..1.29.3218.0..0j35i39k1j0i131k1j0i20i263k1j0i22i30k1.0._h4tWmEO">GST
on DEEMED works CONTRACT ></a><br />
<br />
< <span style="font-size: x-large;"><span style="font-family: "Calibri", "sans-serif"; line-height: 115%;"><a href="https://www.indiafilings.com/learn/gst-on-works-contract/">https://www.indiafilings.com/learn/gst-on-works-contract/</a></span></span></div>
<br />
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><br /></span>
<span style="font-family: "calibri" , "sans-serif"; font-size: large; line-height: 115%;"><br /></span></div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-60585157898517979932018-07-09T18:11:00.001-07:002018-07-19T19:14:10.852-07:00TAXPAYER v LAW X CASE LAW<div dir="ltr" style="text-align: left;" trbidi="on">
<span style="font-size: large;"> <span style="color: #38761d;"><i><b>In Continuation Of:</b></i></span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/gst-on-relalty-contd.html">http://vswaminathan-swamilook.blogspot.com/2018/07/gst-on-relalty-contd.html</a></span></span><!--[if gte mso 9]><xml>
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<br />
<br />
INCONSISTENCIES<br />
<br />
<span style="font-size: large;"> Is that not an avoidable evil; as inconsistencies, so also inconsistencies or incompleteness in legislation directly result in inconsistent or incompatible decisions by judicial or quasi judicial authorities, and in turn, fall out problems !</span><br />
<br />
<span style="font-size: large;">Taxpayer, no gainsaying, is the ultimate victim of inconsistencies, galore, in law and case law, as well; in the chosen regime of ST/VAT and GST </span><br />
<span style="font-size: large;"><br /></span>
<span style="font-size: large;">In an attempt to satisfactorily illustrate that is not but so, one can think of and quote the following instances:</span><br />
<span style="font-size: large;"><br /></span>
<span style="font-size: large;">PROPERTY LAW (erstwhile state (s)' enactments + the new Regulatory law - the RERA Act)</span><br />
<span style="font-size: large;"><br /></span>
<span style="font-size: large;">RESOURCES:</span><br />
<span style="font-size: large;"><br /></span>
<span style="font-size: large;"><br /></span>
<span style="font-size: large;"><br /></span>
<span style="font-size: large;"><br /></span>
<span style="font-size: large;"><br /></span>
<span style="font-size: large;">ST/VAT and GST </span><br />
<br />
<br />
<span style="font-size: large;">IT Act</span><br />
<br />
<span style="font-size: large;">Random pick > </span><br />
<span style="font-size: large;"><br /></span>
<span style="font-size: large;">Maxopps Case (see copious Notes ) <</span><br />
<span style="font-size: large;"><br /></span>
<span style="font-size: large;">Sec 14A rw Rule 8D</span><br />
<br />
<br />
<br />
<br />
<br />
<div class="MsoNormal">
<span style="font-size: large;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/07/gst-on-relalty-contd.html">http://vswaminathan-swamilook.blogspot.com/2018/07/gst-on-relalty-contd.html</a></span></div>
<span style="font-size: large;">
</span><br />
<div class="MsoNormal">
<span style="font-size: large;"><a href="https://www.linkedin.com/pulse/law-rules-book-vs-x-field-reality-swaminathan-venkataraman/">https://www.linkedin.com/pulse/law-rules-book-vs-x-field-reality-swaminathan-venkataraman/</a></span></div>
<span style="font-size: large;">
</span>
<br />
<div class="MsoNormal">
<span style="font-size: large;"><a href="https://www.linkedin.com/pulse/revisit-14d-rw-r-8d-swaminathan-venkataraman/">https://www.linkedin.com/pulse/revisit-14d-rw-r-8d-swaminathan-venkataraman/</a></span></div>
<span style="font-size: large;">
</span>
<div class="MsoNormal">
<span style="font-size: large;"><a href="https://www.linkedin.com/pulse/gst-levy-realty-update-date-swaminathan-venkataraman/">https://www.linkedin.com/pulse/gst-levy-realty-update-date-swaminathan-venkataraman/</a></span></div>
<span style="font-size: large;">
<div class="MsoNormal">
<a href="https://www.linkedin.com/pulse/tn-rera-swaminathan-venkataraman/">https://www.linkedin.com/pulse/tn-rera-swaminathan-venkataraman/</a><br />
<br />
JUDICIARY<br />
<br />
Tit Bits (NOT unrelated)-<br />
<br />
<br />
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<a href="https://economictimes.indiatimes.com/news/politics-and-nation/next-cjis-appointment-dont-question-governments-intention-says-law-minister/articleshow/64636557.cms">https://economictimes.indiatimes.com/news/politics-and-nation/next-cjis-appointment-dont-question-governments-intention-says-law-minister/articleshow/64636557.cms</a></div>
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<a href="https://economictimes.indiatimes.com/articleshow/64636557.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst"><span style="color: blue;">//economictimes.indiatimes.com/articleshow/64636557.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst</span></a></span></div>
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<a href="https://economictimes.indiatimes.com/news/politics-and-nation/if-judicial-discipline-is-not-maintained-institution-will-go-forever-supreme-court/articleshow/63018690.cms">https://economictimes.indiatimes.com/news/politics-and-nation/if-judicial-discipline-is-not-maintained-institution-will-go-forever-supreme-court/articleshow/63018690.cms</a></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">"The system exists but if you
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<a href="https://economictimes.indiatimes.com/articleshow/63018690.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst"><span style="color: blue;">//economictimes.indiatimes.com/articleshow/63018690.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst</span></a></span></div>
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-64422513161284848972018-07-04T17:19:00.001-07:002018-07-10T05:08:55.183-07:00GST on REALTY (contd.)<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
B/F (to UPDATE) ><br />
<br />
TOP- up<br />
<br />
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<![endif]--><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 26.0pt; line-height: 115%; mso-ansi-language: EN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><a href="https://taxguru.in/service-tax/opening-jugglery-work-contract-service-tax.html"><span style="color: blue;">https://taxguru.in/service-tax/opening-jugglery-work-contract-service-tax.html</span></a></span><br /><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"></span><br />
<br />
<a href="mailto:ca.sanjeevkumar@hotmail.com">< ca.sanjeevkumar@hotmail.com</a>. Phone : 0124-4271552.)<br />
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">...... </span></span><br />
<span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://taxguru.in/goods-and-service-tax/taxation-builder-developer-rajasthan-part-1.html">https://taxguru.in/goods-and-service-tax/taxation-builder-developer-rajasthan-part-1.html</a></span></span><br />
<br />
< <span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.facebook.com/swaminathanv3/posts/1737087063034239">https://www.facebook.com/swaminathanv3/posts/1737087063034239</a></span></span><br />
<br />
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<span style="font-size: 12.0pt; line-height: 115%;"> </span><u><span lang="EN" style="color: blue; font-size: 12.0pt; line-height: 115%;">August 29, 2012</span></u><span style="font-size: 12.0pt; line-height: 115%;"><br />
</span><span style="color: #783f04; font-size: 13.5pt; line-height: 115%;"> </span><u><span lang="EN" style="color: blue; font-size: 12.0pt; line-height: 115%;">August 22, 2012</span></u></div>
<br />
<br />
<span style="color: #783f04; font-size: small;"><span style="font-size: medium;"> <<<<</span></span><br />
<u><span style="color: #783f04;"><span style="font-size: large;">
</span></span></u>
<br />
<u><span style="color: #783f04;"><span style="font-size: large;">
</span></span></u>
<span style="color: #783f04;"><span style="font-size: large;">In SK Bansal's case, the following propositions were not specifically or adequately addressed; hence not gone into, and decided by court:</span></span><br />
<br />
<span style="color: #783f04;"><span style="font-size: large;">A) The implications of the spl. state law are of every relevance ; so much so, require to be considered and kept in focus for deciding why the property (i.e.Flat or Apartment) is, - </span></span><br />
<ul style="text-align: left;">
<li><span style="color: #783f04;"><span style="font-size: large;"> an immovable property; </span></span></li>
<li><span style="color: #783f04;"><span style="font-size: large;">indivisible composite property; </span></span></li>
<li><span style="color: #783f04;"><span style="font-size: large;">the agreement for 'sale' is a composite contract, likewise indivisible and inseparable in all respects; and </span></span></li>
<li><span style="color: #783f04;"><span style="font-size: large;">ascertainment of separate value of each of the three components of sale, including land, is a must; and, as no fool- and safe-proof machinery has been prescribed for the purpose, 'works contract' has to treated as a composite and indivisible contract. In other words, the attempted levy is a non-starter , hence must fail.</span></span></li>
<li><span style="color: #783f04;"><span style="font-size: large;">Further, provision of any such machinery, if critically viewed and analyzed, is most likely to prove well-nigh an impossible task. </span></span></li>
</ul>
<span style="color: #783f04;"><span style="font-size: large;">B) Levy of VAT requires to be held as <i>ultra vires</i> the Constitution for one and the same reason(s) as for VAT. For, evaluation called for is of the respective portions for levy of ST and VAT; and if there is no such mechanism for ST , then it goes without saying that there is no mechanism for VAT as well. In other words, the end result of any attempt at fixing, with reasonably acceptable accuracy, of the portion to levy ST, is in the nature of things amenable to being flawed on more than one ground; and if so, the remainder left , for levy of VAT, could be equally flawed, as a conundrum, with eventual success. On such reasoning, if pressed for, the Del HC Judgment may be regarded to have implicitly decided also the issue of VAT in taxpayers' favor. </span></span><br />
<br />
<span style="color: #783f04;"><span style="font-size: large;">And, the same proposition as in B) holds good, also for land, being one of the three components of the sale. </span></span><br />
<span style="color: #783f04;"><span style="font-size: large;"> </span></span><br />
<span style="color: #783f04;"><span style="font-size: large;">Now, almost after 6 yrs from, - the roller coaster wheels have taken a full round- but to be back only in the proverbial Sq. I - launching Pad !<br /><br />KEY Note:What is abominably sad and deeply regrettable is that , however, the mostly gullible have remained to be awakened from feigned sleep; as said- even a man fast asleep, </span></span><span style="color: #783f04;"><span style="font-size: large;"><span style="color: #783f04;"><span style="font-size: large;">or in the midst of a mid-summer night dream or a state of coma,</span></span> could be woken up, but never one feigning asleep ?! </span></span>
<span style="color: #783f04;"><span style="font-size: large;"><br /></span></span>
<span style="color: #783f04;"><span style="font-size: large;">In continuation /apropos of , -</span></span><br />
<ul style="text-align: left;">
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://cleartax.in/s/gst-impact-works-contract">https://cleartax.in/s/gst-impact-works-contract</a></span></span></li>
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Excerpts (as random selected) <br />
<h2>
<b>>Input Tax Credit is NOT available <span style="color: #b45f06;"><span style="font-size: x-large;">*</span></span></b></h2>
<span style="font-weight: 400;">Revised Model GST Law mentions that input tax credit is not available for-</span><br />
<ul>
<li style="font-weight: 400;"><span style="font-weight: 400;">works contracts </span><b>services </b><span style="font-weight: 400;">when
supplied for construction of immovable property, other than plant and
machinery, except where it is an input service for further supply of
works contract service </span></li>
<li style="font-weight: 400;"><b>goods or services</b><span style="font-weight: 400;">
received by a taxable person for construction of an immovable property
on his own account, other than plant and machinery, even when used in
course or furtherance of business.</span></li>
</ul>
<span style="font-weight: 400;">On analysis, one finds this provision is quite contradictory.</span><br />
<span style="font-weight: 400;">For example, any contractor/builder
will not enjoy any input tax credit on the input services if he
constructs any building. But he will enjoy input tax credit on input
service for further supply of works contract service. These two
sentences are confusing and contradictory. </span><br />
<span style="font-weight: 400;">Input tax credit is available to both
a builder and a taxable person while constructing plant and machinery.
But input tax credit is not available to any taxable person who
constructs on his own account even if it is for business use.</span><br />
In case no abatement/ composition is provided, it may lead to significant increase in tax burden, especially if such works contract is taxed at Standard GST rate (which is 18%) and even if subjected to lower tax rate (12%).><br />
<br />
<span style="color: #b45f06;"><span style="font-size: x-large;"><b>* <span style="font-size: large;"><span style="font-size: small;">Now available - See Update</span> > </span></b></span></span><br />
<br />
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://housing.com/news/gst-real-estate-will-impact-home-buyers-industry/">https://housing.com/news/gst-real-estate-will-impact-home-buyers-industry/</a></span></span><br />
<br />
<br />
CROSS Refer (Blogs) @<br />
<br />
<u><i><span lang="EN" style="font-family: "times new roman" , "serif"; font-size: 24.0pt; line-height: 115%;"><a href="http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html"><span style="color: blue;">http://vswaminathan-swamilook.blogspot.com/2018/06/rera-nd-gst-contd-supplent.html</span></a><span style="color: blue;"> </span></span></i></u><br />
<br />
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<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";">To ADD: On a rapid glance
through the overwhelmingly too large number of suggestions, mostly of a
procedural nature, on aspects in respect whereof, without due acceptance and
clarity, implementation and proper compliance may be rendered /prove a
noon-starter ; but, except for a negligible number of them, the
rest do not, so far as known, seem to have been made a conscious note of and
acted upon. </span></span><br />
<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";">Incidentally, wprt item F, in particular as regards the move to
have "the inclusion of .....and stamp duty in GST", which needs
to be completed, the purport or import of the suggestion is not at all clear, much less understood. Be that as it may, going by one's honest guess,
mention of 'stamp duty in GST' is intended to yet again pin point the
need for the duty to be subsumed by the GST; more specifically the duty paid on
'immovable property' . Premised so, as of now, levy of GST on immovable
property is , at best a proposal, and left to be discussed. If so, on the
strength of the Feed-input supplied through several Posts and
available in public domain, the suggestion,in one's perspective, should,
instead, have been to shelve, and eventually drop such a proposal . </span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";"><> Any other eminent view or insightful thoughts, with a different stroke, to
share; to the end of making an appropriate suggestion for consideration by the
government? </span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";">As per own tentative thoughts / view:</span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";">'Unit' (Flat/Apartment),inclusive of UDI, is an immovable property; and indisputably so, - and continue to be- under other laws / for several other purposes- mainly, for TP Act and Stamp Act. </span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";">It is only for GST, by introducing the newly invented concept of 'deemed works contract', -for which purpose the constitution had to be amended, hence so amended,- the extant status of 'immovable property' , excluding land, happens to receive a different treatment. Even so, it continues to be an immovable property for all other purposes- mainly TP Act and Stamp Act. In case, as suggested, if the idea of subsuming stamp duty in GST were to be gone ahead with, to put it with the least complicity, that may not be possible without first suitably amending the Constitution, and then, also all the other related laws. </span></span><br />
<br />
<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";">Anyone with a different stroke of better thoughts?! </span></span><br />
<br />
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.facebook.com/swaminathanv3/posts/1724603330949279">https://www.facebook.com/swaminathanv3/posts/1724603330949279</a></span></span><br />
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<![endif]--><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.facebook.com/swaminathanv3/posts/1733957226680556">https://www.facebook.com/swaminathanv3/posts/1733957226680556</a></span></span><br />
<br />
<div class="_5pbx userContent _3576" data-ft="{"tn":"K"}">
did u KNOW?!<br />
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RELATED all ><a data-ft="{"tn":"-U"}" data-lynx-mode="asynclazy" data-lynx-uri="https://l.facebook.com/l.php?u=https%3A%2F%2Fwww.google.com%2Fsearch%3Fsource%3Dhp%26ei%3DBbM9W_D8DpCUvQTTyLLoCQ%26q%3Dsec%2B51%2Bof%2Bcgst%2Bact%2Bindiakanoon%26oq%3Dsec%2B51%2Bof%2Bcgst%2Bact%2Bindiakanoon%26gs_l%3Dpsy-ab.12..33i160k1.1975.21080.0.23811.33.30.0.2.2.0.192.3126.0j26.26.0....0...1c.1.64.psy-ab..5.26.2832.0..0j35i39k1j0i131k1j0i67k1j0i20i263k1j0i10k1j0i22i30k1j33i21k1.0.KDg3_tdztKE&h=AT2fqrnvPSadoADffpOJiKQ2fEAGdwB7GjCJA9DWCX6xgp6By8d7JfKt0lCGXaJmvBreYqXQUvzEdrZq0VzNYDPnLWpq-o8liGBQbU949Y2G_3GvU_d7ivW_wwA5ekb-4c7kZq_xGJAObY6dcpaOMwI" href="https://www.google.com/search?source=hp&ei=BbM9W_D8DpCUvQTTyLLoCQ&q=sec+51+of+cgst+act+indiakanoon&oq=sec+51+of+cgst+act+indiakanoon&gs_l=psy-ab.12..33i160k1.1975.21080.0.23811.33.30.0.2.2.0.192.3126.0j26.26.0....0...1c.1.64.psy-ab..5.26.2832.0..0j35i39k1j0i131k1j0i67k1j0i20i263k1j0i10k1j0i22i30k1j33i21k1.0.KDg3_tdztKE" rel="nofollow" target="_blank">https://www.google.com/search…</a><br />
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<br />
<span style="font-size: small;"><i>COURTESY</i></span> (out of sheer empathy)</div>
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">OTHERS:</span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">1. Seller principal debtor; implied in the mandate to gross-up for </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> tax</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">2. Plant and machinery, on sale, a movable property</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> For buyer, when installed for use, is a capital asset, entitled to </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> depreciation allowance.</span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">May be worthwhile to keep in mind, the special definition of, among others, the terms- 'transfer', 'capital asset', and 'immovable property', in the IT Act; for those are of contextual relevance herein. For the plethora of published articles, discussing in details the significance and implication thereof. For, for purposes of accounting by a realtor , and audit of the books of account and the final accounts, those aspects should necessarily be kept in view and followed unscrupulously, with no qualms whatsoever. </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span>
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">In Comparison, - </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span>
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">A) A Unit , with UDI in land and common facilities, on sale, is an immovable property; for promoter -seller, his stock-in-trade, right from day to completion of construction .</span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">No right to convert into and sell </span></i></span><span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">unsold Units, </span></i></span>as 'capital asset' </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> (hence, not taxable as notional income from HP)</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"></span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">B) For GST, stamp duty is not proposed to be subsumed.</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">Reasons: </span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> For, at the time of conveyance, that is /could be conveyed only as</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> an immovable property. Hence stamp duty levy by state is</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> incumbent / inevitable.</span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> No possibility of it being subsumed by GST, even remotely ; as , to</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> do so, would require firstly an amendment of the Constitution,</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> then of the Stamp Act , also drastic amendments of the TP Act ,</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> IT Act , and any other related - /interlinked -laws, even if </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> remotely. </span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">C) The proposition that 'deemed works contract' is a misconceived </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> concept , that is to be regarded as immovable property is still</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> open; </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> and, if not to be taken as already settled, would require to be </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> seriously challenged / pursued for having the issue fully and</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> finally settled. Precisely stated, it is the seller's obligation to do</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> so, as he is the principal debtor for defraying the tax liability.</span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">D) Seller is the person on whom the levy is made; and as the </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> principal debtor, he is the one who should pursue contesting </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> the levy to the end of ultimate success. </span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> Feed- Input made available through material shared, to be </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> found in public domain, should be of immense guide and helpful</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> assistance for seller to do so; necessarily, of course, in </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> consultation with and under advice of an eminent top</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> counsel.</span></i></span><br />
<br />
<span style="font-size: large;"><span style="color: #274e13;"><span style="font-size: medium;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">For a host of the material readily available for such purpose , -far more than adequate, which could be made use of, - suggest to look through the collation of the Blogs , -</span></span></span></span><br />
<span style="font-size: large;"><span style="color: #274e13;"><span style="font-size: medium;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">@ </span></span></span></span><span style="font-size: large;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><a href="https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/">https://www.linkedin.com/pulse/units-flatapt-all-swaminathan-venkataraman/</a></span></span><br />
<span style="font-size: large;"><span style="color: #274e13;"><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> </span></span><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">On the question of 'effective date' , for purposes of compliance or enforcement of any enactment in general, of any law such as for levy of ST/VAT or GST on 'deemed construction contracts', there appears to be a gross misconception on the part of the realtors.</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"></span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">To be precise: </span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">A) Levy of GST, not yet enacted but still in a state of absolute flux; even if and when made law could apply only prospectively,on or after the specified date of its coming into force.</span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">And, for this purpose, as per governing legal principles in general , and as concluded by apex and other court rulings in particular, the levy could be applicable to incomplete project(s) in respect of which the contract agreement (i.e. the agreement to sell) has been executed and signed, respectively, by each buyer of Unit, after such specified date.</span></i></span><br />
<br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;">B) For levy of ST /VAT, the same principles as in A) above , must </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> equally good. </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"></span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"></span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> Further, having due regard to the legal implications of the above </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> cited Del. HC Judgment, and also of the other related Apex and </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> other Court Judgments,etc., <span style="color: #b45f06;"><b>in any view of the matter</b></span>, the said </span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> levy(ies) could not be applied - hence no demand or collection</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> made- for any period earlier than the date on which a fresh</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> enactment is / comes to be made effective; that is, the date on</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> which the contract agreement is executed and signed by each</span></i></span><br />
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"> buyer, in his individual case.</span></i></span>
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span>
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span>
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span>
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span>
<span style="font-size: large;"><i><span style="font-family: "calibri" , "sans-serif"; line-height: 115%;"><br /></span></i></span></div>
<span style="font-size: large;"><i>
</i></span>
<br />
<br /></div>
vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0tag:blogger.com,1999:blog-1003196678703487728.post-78141585719076139772018-06-29T00:27:00.001-07:002018-08-26T21:08:59.333-07:00GST on 'under construction housing' (CONTD)<div dir="ltr" style="text-align: left;" trbidi="on">
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<br />
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">WHY the levy; and on what ?</span></b></span><br />
<br />
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">POInts :</span></b></span><br />
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;"><br /></span></b></span>
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">'Sale'</span></b></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Immovable Property</span></b></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">TRansfer- On conveyance and registration, after payment of stamp duty; not earlier.</span></b></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Stamp Duty is not subsumed - thus, if GST, a double whammy why then a second levy </span></b></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">While under construction, it is promoter , NOT prospective purchaser, who is the 'owner'; and with insurable interest </span></b></span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Promoter, as held by the apex court, - in different contexts- is the holder of the property, till completion and conveyance</span></b></span></div>
<br />
<div style="text-align: justify;">
<span style="color: #b45f06; font-family: "times new roman", serif; font-size: 24px; font-weight: 700;"><br /></span></div>
<span style="color: #b45f06;"><div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">And, promoter is the debtor (principal) accountable for all taxes, levies- including property tax for land, ..</span></b></div>
</span><br />
<br />
<div style="text-align: justify;">
<span style="color: #b45f06; font-family: "times new roman", serif; font-size: 24px; font-weight: 700;"><br /></span></div>
<span style="color: #b45f06;"><div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Why and how the liability be passed on to prospective purchaser (-implicit in 'grossing up for tax' , though a non-starter for other reasons !)</span></b></div>
</span><br />
<br />
<div style="text-align: justify;">
<span style="color: #b45f06; font-family: "times new roman", serif; font-size: 24px; font-weight: 700;"><br /></span></div>
<span style="color: #b45f06;"><div style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Levy - scope is a non-issue; no longer </span></b></div>
</span><br />
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">READ</span></b></span></div>
<div style="text-align: justify;">
<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Articles -(a critique on 'deeming' )</span></b></span></div>
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<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Cited HC and SC Judgments ; critically studied and analysed</span></b></span></div>
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<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">Fundamentals (spl. Characteristics of the property- UNIT, flat or apartment):</span></b></span></div>
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<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;"> How, and why, then the slogan,-</span></b></span></div>
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<span style="color: #b45f06;"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">"1- nation, 1- tax- 1-market "makes any sense, without seriously/ridiculously offending 'common sense' ? </span></b></span></div>
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<a href="https://www.google.com/search?source=hp&ei=87Y1W4a-Mof99QPGsZTwDA&q=TOI+TODAY+NEWS+ON+GST+&oq=TOI+TODAY+NEWS+ON+GST+&gs_l=psy-ab.12...13213.28422.0.30996.23.21.0.1.1.0.272.2590.0j17j1.18.0....0...1c.1.64.psy-ab..4.15.2040.0..0j35i39k1j0i131k1j0i131i67k1j0i67k1j0i20i263k1j0i22i30k1j0i13i30k1.0.WLGFFB33vJs"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;">GST
news UPDATES ></span></b></a><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 18.0pt;"></span></b></div>
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<span style="font-size: large;"><a href="https://www.icai.org/new_post.html?post_id=5487" target="_blank"><span style="color: blue; font-family: "times new roman" , "serif";">https://www.icai.org/new_post.html?post_id=5487</span></a></span></div>
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<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";">for Ready Ref. ONLY ></span></span></div>
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<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";"><> </span><a href="https://resource.cdn.icai.org/50379cajournal-june18-3.pdf" target="_blank"><span style="color: blue; font-family: "times new roman" , "serif";">https://resource.cdn.icai.org/50379cajournal-june18-3.pdf</span></a></span><br />
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<span style="font-size: large;"><span style="color: blue; font-family: "times new roman" , "serif";"> Excerpts: </span></span><br />
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<span style="color: #783f04;"><span style="font-size: small;"><span style="font-family: "times new roman" , "serif";">"Today, corporate governance and Chartered Accountants are
inseparable since it is difficult to have good governance without involving the
finance professionals. They are like two sides of the same coin. Newer
challenges are emerging, particularly in the spheres of Companies Act 2013,Insolvency and Bankruptcy Code, 2016, valuation, Direct Tax Code,
Goods and Services Tax, XBRL, IFRS-converged Ind AS, integrated reporting,
e-commerce, environmental accounting, international taxation, technology
consulting, ERP implementation, forensic accounting, and frauddetection. No doubt, the Indian accountancy profession has come a
long way. <span style="color: #990000;"><i><b>But it has miles to go. There are many challenges to be met, many
frontiers to be conquered and histories to be made.</b></i></span>"</span></span></span></div>
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<span style="font-size: large;"><span style="font-family: "times new roman" , "serif";"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"> Excerpts:</span><br />
<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;"> </span><br />
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<i><span style="font-size: small;"><span style="font-family: "times new roman" , "serif";">"Helen Keller has said: Optimism is
the faith that leads to achievement. Nothing can be done without hope and confidence
. We have achieved so much in the past, we have continued doing that in the
present and we hope to do that in future too, I would say, our journey has just
begun since we have miles to go from here. Ernest Hemingway has said on the
power of human endeavours: <span style="color: #783f04;"><b>But man is not made for defeat. A man can be
destroyed but not defeated."</b></span></span></span></i></div>
<i><span style="font-size: small;">
</span></i><br />
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<i><span style="font-size: small;"><span style="font-family: "times new roman" , "serif";"><br /></span></span></i></div>
<i><span style="font-size: small;">
</span></i><br />
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<i><span style="font-size: small;"><span style="font-family: "times new roman" , "serif";">"Shrimad Bhagwad Gita that has been
among the greatest gospels of spiritual work ever provided to the human race
defines a person of profound wisdom as one whose efforts are free from desire
and worldly gratifications and whose actions are guided by the fire of wisdom.
Let us try to become wise and knowledgeable in that sense and work together for
the common goods of humanity.<span style="color: #783f04;"><b> Let us all promise to give
our society and our country what it deserves. Let us act with our conscience intact.
Let us profess ethically with accountability and integrity. "</b></span></span></span></i> </div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">localcircles.com</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12.0pt;">GST law requires suppliers of goods
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vswaminathanhttp://www.blogger.com/profile/13159075684706749527noreply@blogger.com0