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[No.51]
May 30, 2003 |
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International Legal News
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Cases
Source:Westlawinternational.com
The United States Supreme Court has denied certiorari in a Third Circuit case in which the petitioner claimed that the reversal of his conviction of conspiracy to distribute heroin prevented his subsequent indictment for distribution of controlled substances. At sentencing on the conspiracy conviction, the district court enhanced the sentence based on a finding, by a preponderance of the evidence, that defendant had distributed controlled substances resulting in bodily injury. The petition for certiorari asked whether the Double Jeopardy Clause and the Due Process Clause of the Fifth Amendment barred the petitioner's prosecution for substantive offenses based upon evidence that was known to the government when the conspiracy indictment was returned, was presented at trial and sentencing, but was not charged as a substantive offense until petitioner's conspiracy conviction was overturned. (Case below: U.S. v. Shreffler, 47 Fed.Appx. 140, 2002 WL 31116766 (C.A.3- Pa. 2002).) Shreffler v. U.S.
Certiorari has been denied from a Third Circuit decision that a determination in a prior action operated, under the doctrine of collateral estoppel, to bar the Pennsylvania Public Utility Commission (PUC) from relitigating a claim of Eleventh Amendment immunity during a subsequent action in which the National Railroad Passenger Corporation (Amtrak) alleged that the PUC lacked jurisdiction to authorize a regional transportation authority to construct passenger platforms at stations owned by Amtrak. A district court determined in the prior action, National Railroad Passenger Corp. v. Com. of Pennsylvania Public Utility Com'n, 1997 WL 597963 (E.D.Pa. 1997), that the PUC could not assert a defense of Eleventh Amendment immunity in response to a request by Amtrak for an injunction barring the PUC from assessing costs for bridge maintenance against Amtrak. The Court of Appeals determined in the instant action that the same issue was actually decided in the prior suit after being fully litigated, and was essential to the judgment. Further, no equitable concerns barred the application of collateral estoppel. (Case below: National R.R. Passenger Corp. v. Pennsylvania Public Utility Com'n, 288 F.3d 519 (C.A.3-Pa. 2002).) Pennsylvania Public Utility
Com'n. v. National Railroad Passenger Corp.
The service agreement under which a parking lot owner performed passenger shuttle services for passengers of an airline, stating that the parking lot owner would indemnify the airline for any actions "arising out of or in any manner connected with" the parking lot owner's performance of the agreement, would not be construed, under Michigan law, as providing the airline with indemnification from the parking lot owner for actions arising out of the airline's performance of the agreement. If the parking lot owner had agreed to indemnify the airline for the airline's own negligence, the indemnity clause should have clearly and expressly so stated. The indemnity issue arose in a shuttle bus passenger's negligence action against the airline and the parking lot owner, in which the passenger alleged she was injured in a collision between the shuttle bus and an airline vehicle pulling a baggage cart on the airport's tarmac. Powers v. Apcoa Standard Parking, Inc.
The owner of an internet website's agreement to register its domain name gave him the exclusive right to control the domain name. The agreement permitted the registrar to "suspend, cancel, transfer or modify [owner's] use of the Services at any time, for any reason, in [registrar's] sole discretion." However, any benefit to the owner would have been rendered illusory if the effect of registering were merely to have the domain name placed next to his name in some official record.
Zurakov v.
Register.com, Inc.
An Internet chat room was not a "place of public accommodation," precluding a suit against an Internet service provider (ISP), claiming that failure to protect the user against harassing and blasphemous remarks directed at muslims by fellow users violated the Civil Rights Act Title II prohibition on accommodation discrimination based on religion. The provision applied only to actual physical structures. Noah v. AOL Time Warner, Inc.
News
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Pop
songstress Britney Spears last week won a decisive court victory when a
federal judge in Philadelphia tossed out a copyright infringement suit
brought by two Pennsylvania men who claimed that the melody of Spears' song
"What U See Is What U Get" infringed their song entitled
"What You See Is What You Get."
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Addressing an
issue of first impression in state law, the Texas Supreme Court held
recently that an employer doesn't owe a duty to an at-will employee to
exercise reasonable care in conducting a mandatory drug test that leads to
dismissal. On May 15, the court held in Mission Petroleum Carriers Inc. v.
Solomon that a common-law duty should not be imposed on a trucking firm that
used its own employees and not an independent lab to collect urine samples
for drug testing because U.S. Department of Transportation (DOT) regulations
adequately govern how such samples are collected and provide an employee an
opportunity to challenge a false-positive test result.
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Lawyers
sparred in New York's Appellate Division, 1st Department, Tuesday over
whether Justice Charles E. Ramos has the power to sue sponte examine the
propriety of an arbitration award of $625 million to the six law firms that
worked on New York state's case against the tobacco industry. Samuel
Issacharoff, a law professor who represents the three out-of-state firms
that worked for New York, told the panel that in searching the arbitrator's
award, Ramos is taking an unprecedented action that is causing great
mischief.
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The Justice
Department has decided not to participate in the continuing legal fight
involving two states that refused to settle antitrust claims against
Microsoft Corp., possibly strengthening the appeals case by the holdout
states.The Justice Department notified the U.S. Circuit Court of Appeals in
Washington on May 21 that it will not file a brief in the case. The
government earlier had indicated it might actively defend the landmark
settlement it reached with Microsoft and 17 other states. The decision means
Massachusetts and West Virginia,
which are seeking tougher sanctions against Microsoft, won't have to
directly fight the U.S. government while they're battling the software giant
in the courtroom.
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Canada
claimed vindication in its long-running lumber trade war with the United
States on Tuesday, saying the World Trade Organization had ruled that
timber-harvesting fees administered by its provincial governments were not subsidies. Trade
Minister Pierre Pettigrew, in making the announcement, said Ottawa remained
open to resuming negotiations with Washington on resolving the dispute
involving $6 billion worth of Canadian softwood lumber shipped to the United
States each year. The pine, spruce and fir is used in home-building and
remodeling. Canada has captured about one-third of the U.S. market. But even
without a negotiated settlement, Canadian government and industry officials
were predicting the WTO ruling will help Canada win a suit this summer it
filed with a North America Free Trade Agreement panel against the U.S.
duties.
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A federal
jury has ruled that eBay's model for selling fixed-price merchandise
violates a patent filed by a Virginia attorney, a ruling that could force
the online auction house to shed as much as a third of its total business.
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The business
that lost more employees than any other in the September 11 attacks on the
World Trade Center is being sued for $1 million in back rent.
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SEBI
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Regulations
Notification No SO548(E) Dated 14.05.2003 : In regulation 15, in sub-regulation (3), in clause (c), after the third proviso, the following proviso has been added,
"Provided further that nothing contained in clause (c) shall apply to divestment of securities by the Foreign Institutional Investors in response to an offer by Indian Companies in accordance with the Operative Guidelines for Disinvestment of Shares by Indian Companies in the overseas market through issue of American Depository Receipts
(ADR) or Global Depository Receipts (GDR) as notified by the Government of India vide notification No. 15/23/99-NRI,dated My 29, 2002 and directions issued by Reserve Bank of India from time to time under Section 10(4) and Section 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999)."
Press Releases
Press Release No PR 118/2003 Dated 14.05.2003 : It is clarified that till such time that SEBI specifies the date of establishment of
CLA, all listing applications shall be made to stock exchanges directly and the stock exchanges shall deal with such listing applications as also the pending listing applications as hitherto following the current rules and procedures.
Press Release No PR 109/2003 Dated 07.05.2003 : The issue of an alternative redressal mechanism which is cheap, fast, informal and efficient has been engaging the attention of
SEBI. SEBI is exploring the avenue such as scheme of Ombudsman. The proposal of Ombudsman for Securities Market was discussed in the meetings of the Legal Advisory Committee constituted by the SEBI which is headed by Mr. Justice M. N.
Venkatachaliah, Former Chief Justice of India, which has suggested the framing of the SEBI (Ombudsman) Regulations by SEBI. Accordingly, the draft of the SEBI (Ombudsman) Regulations, 2003 has been prepared which is available for the comments of the public.
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Department of Revenue
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Notification No. GSR431(E) Dated 23.05.2003 : In rule 12, in sub-rule (10), the proviso to clause (a) has been omitted; and sub-rule (11) regarding furnishing of declaration in Form I by a
dealer selling goods in the course of inter-State trade or commerce under certain
cicumstances, has been inserted.
(b) Form I has been inserted.
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CBDT
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Notification No. 137/2003 Dated 23.05.2003 : Central Government has directed that no public servant shall produce before any person or authority any such document or record or any information or computerised data or part thereof as comes into his or her possession during the discharge of official duties.
Notification No SO550(E) Dated 14.05.2003 : (i) in rule 12, in sub-rule (1), in clause (b), after the proviso, the following proviso has been inserted,
'Provided further that in the case of an individual or a Hindu undivided family, resident in India, where the total income does not include income chargeable to income-tax under the head "Profits and gains of business or profession" or "Capital gains" or agricultural income, the assessee shall also have the option of filing the return in Form No, 2E NAYA
SARAL;';
(ii) in Appendix II, after Form No. 2D, Form No. 2E i.e. Naya Saral, has been inserted.
Circular No. 4/2003 Dated 14.05.2003 : It has been clarified that where an assessee, being an owner of powerlooms, files income tax return for the first time for assessment year 2004-05, the same shall not be selected for scrutiny, provided the assessee makes a true disclosure of his stock of yarn and finished goods not exceeding Rs 20,000/- per powerloom, and furnishes along with the return of income evidence in support of ownership of powerlooms in his name and as announced by the Finance Minister, this will not have retrospective application or consequences.
Notification No. 131/2003 to No. 136/2003 Dated 21.05.2003 : Enterprise/Industrial Undertaking is Approved U/S 10(23G) and Punjab Istri Sabha Relief Trust, The Delhi Society for the Welfare of Mentally Retarded Children, New Delhi, Shri Bamleshwari Mandir Trust Samity, Dongargarh, (M.P.), Jesuit Madurai Province, Dandigul, Tamil Nadu, The Muslim Orphanage Committee, Tirunalvelli have been Notified U/S 10(23C)(iv).
Notification No SO524(E) to No SO534(E) Dated 09.05.2003 and Notification No. 128/2003 to No. 129/2003 Dated 13.05.2003 : Dev – Sangha seva
Patisthan, Calcutta, Bhavnagar Vruddhashram Trust, Bhavnagar, Society for the Education of the Crippled (Child and Adult), SOS Children’s Village of India, New Delhi, Lions Club of Kannavati Foundation,
Ahemdabad, Srikakulam Vayodhikula Sangham, Andhra Pradesh, Khail Shanker Durlabhji Avedna Ashram Trust, Rajasthan, Sarvoday Arogya
Nidhi, Gujarat, B. D. Patel General Hospital, Gujarat, Sankar Foundation,
Visakhapatnam, Association for Care of the Aged, Kakinada have been Specified U/S 35AC and M/s Narmada Infrastructure Construction Enterprise Ltd., M/s HPL Cogeneration Limited approved u/s 10(23G)
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CBEC Excise Tariff
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Circular No. 719/35/2003-CX Dated 26.05.2003 : The Board while reiterating its earlier instructions has decided that the respective Chief Commissioner should monitor progress of disposal of call book cases specifically to see whether –
1.Call Book cases have been reviewed by the CCEs
2.Any appreciable progress is noticed
3.Any avoidable delays are there.
It is further directed that a one-time comprehensive review of all the pending call book cases will be done by respective CCEs. The Chief Commissioner may monitor such review periodically in their respective zones.
Circular No. 718/34/2003-CX Dated 23.05.2003 : It has earlier been desired by the Board that information as regards efforts made by the Tax Recovery Cell (created in the Commissionerate) to realise the arrears of revenue should be furnished by the Commissioner as part of MTRs. However, these instruction are not being complied with the even the MTR compiled by the DGICCE does not indicate this vital information. Therefore, it has been once again reiterated that all the Commissioners should furnish the requisite information in the MTR and compliance in this regard may please be monitored and ensured by DGICCE. Further, the Board also desires that the departmental officers should exercise the powers to ensure the expeditious recovery of confirmed demands of duty and make all out efforts to energise the recovery cells. Further where recovery cell has not yet been created, the same may be created urgently.
Circular No. 715/31/2003-CX Dated 19.05.2003 : Board has desired that in future no provisional assessment shall be permitted by any officer without entering the required details on the system and getting the unique identifier number generated by the system. Once the requisite details are entered in the system, it shall generate a unique identification number and a draft sanction letter. This draft sanction letter generated by the system may be taken as a reference and suitable amendments if needed, may be made by the field officer. However, whenever amendments are made intimation thereof detailing the nature of amendment may be sent to ADG (Systems), South Zone, Chennai so that on the basis of such feedback received from the field formations, the standardization of sanction letters can be taken up.
Circular No. 714/30/2003-CX Dated 14.05.2003 : 1. it is clarified that powerloom units/garment making units could be registered individually. Therefore, the erstwhile directions, that an assessee has to have distinct and separate premises shall not apply in case of such powerloom or garments/accessories manufacturing units.
2. Considering the circumstances, specific orders have been obtained from the Finance Minister that as a one time measure, the last date for duty payment and that for the filing of return for the clearances made during April, 2003, is extended to 5th June, 2003 and 10th June, 2003 respectively.
3. The Department suspects that some of the manufacturers or traders who have filed their declaration of stock prior to 14.5.2003 have not declared the stock of the above mentioned items, for the reasons that they were not covered under rule 9A or notifications issued thereunder. Such manufacturers can file additional declaration declaring the stock of the above mentioned items and claim one time credit thereon provided such declaration is made within the date prescribed under rule 9A i.e. 26.5.2003.
Press Note No. Dated 15.05.2003 : For modernization and upgradation of the entire textile sector, new scheme has been announced. The new scheme provides level playing field for all the textile sectors and makes duty evasion unattractive. It also aims to attract investments in the textile sector. The handloom sector remains, as before, totally unaffected. Now, additionally, a number of procedural simplification and facilitation measures are being announced. These measures are aimed at a smooth implementation of the scheme, specially for the new assessees. It is expected that with these measures the textile industry would function smoothly.
Notification No. 43/2003 Dated 14.05.2003 : Central Government has rescinded the notifications of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue), No. 12/2003-Central Excise, dated the 1st March, 2003, vide G.S.R. 142 (E), dated the 1st March, 2003, and No. 13/2003-Central Excise, dated the 1st March, 2003, vide G.S.R. 143 (E), dated the 1st March, 2003.
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CBEC Excise Non Tariff
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Notification No. 50/2003 NT Dated 20.05.2003 : Central Government has directed that the duty of excise payable on cotton yarn in the forms of cops, cones and in other forms, sent outside the factory for conversion into plain straight reel hanks, but for the prevailing practice, shall not be required to be paid in respect of such cotton yarn on which the said duty of excise was not being levied during the aforesaid period in accordance with the said practice.
Notification No 49/2003 NT Dated 17.05.2003 : In the said notification, in Appendix, in condition at S. No. 2, after the proviso, the following has been inserted,
"Provided further that notwithstanding anything contained in this condition in respect of export clearance of textile and textile articles falling under Chapters 50 to 63 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the claim for such refund may be made for each calendar month.".
Notification No 48/2003 NT Dated 17.05.2003 : In the Central Excise Rules, 2002, in rule 11, in sub rule (1), after the proviso, the following has been inserted,
"Provided further that the said period of five working days, as referred to in the first proviso, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five working days, by the Commissioner of Central Excise, on receipt of a request from the said manufacturer.".
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CBEC Customs Tariff
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Notification No. 85/2003 Dated 27.05.03 : Anti Dumping Duty has been imposed on the import of Potassium Permanganate from People’s Republic of China, Hong Kong and Taiwan.
Notification No. 83/2003 Dated 27.05.03 : In the said notification, after paragraph 2, the following paragraph has been inserted,
"3. This notification shall be in force upto and inclusive of the 29th day of June, 2004, unless the notification is revoked earlier."
Circular No. 43/2003 Dated 22.05.2003 : In order to ensure that Indian nationals entering Nepal are not inconvenienced for the reason of not carrying necessary prescribed documents (as circulated vide Circular No. 55/2002-LC, dated 28.8.2002) or for carrying such prohibited currency notes (as circulated earlier vide Circular No. 81/2000-Cus., dated 3.10.2000) inadvertently or unknowingly alongwith them, wide publicity is being given to the prohibition imposed regarding possession of Indian currency notes of Rs. 1000/- denomination in Nepal under the Nepalese Gazette notification, dated 10.3.2003.
Circular No. 42/2003 Dated 20.05.03 : With reference to the amendment made in Section 68 of the Customs Act, in Budget 2003, it is clarified that the word 'interest' appearing in the said proviso, does not relate to 'interest accrued on the said duty till the date of such relinquishment' but relates to interest on other dues such as warehouse charges, rent etc.
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Service Tax
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Circular No. 58/7/2003 Dated 20.05.2003 : Representation had been received by the Board raising apprehensions regarding using a wrong Accounting Code for payment of Service Tax and whether, this amounts to having paid the Service Tax or not. The Board has examined the issue and it is clarified that the assessee need not be asked to pay the service tax again. In such cases the matter should be sorted with the
P.A.O. As regards to the cases where the assessee was asked to pay service tax again, the amount thus paid may be refunded by the concerned divisional
Asstt. Commissioner/Deputy Commissioner
Circular No. 57/6/2003 Dated 20.05.2003 : It has come to the notice of the Board that service providers have started collecting service tax @ 8% immediately after the budget i.e. 1-3-2003. However, this rate will come into effect from 14th May 2003 on which the Finance Bill 2003 received the assent of the President. In this connection it is stated that if any amount has been collected as service tax but the same is not deposited with the Government in terms of provisions of Section 83 of Finance Act 1994, send with Section 11D of Central Excise Act, 1994 same becomes recoverable.
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RBI
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Circular No. A.P. (DIR Series) Circular No.103 Dated 21.05.2003 : As a step towards further liberalisation, resident individuals maintaining a foreign currency account with an authorised dealer in India or a bank abroad, as permissible under extant Foreign Exchange Regulations, are free to obtain International Credit Cards issued by overseas banks and other reputed agencies. The charges incurred against the card either in India or abroad, can be met out of funds held in such foreign currency account/s of the card holder or through remittances, if any, from India only through a bank where the card-holder has a current or savings account. The remittance for this purpose, should also be made directly to the card-issuing agency abroad, and not to a third party.
Notification No. DBOD No. BP. BC 108 / 21.04.117/2002-2003 Dated 23.05.2003 : The Government of India and the Reserve Bank of India have received requests from banks for extending the time limit for operation of the guidelines. In view of the above, it has been decided, in consultation with the Government of India, to extend the time period for receipt of applications under the OTS Scheme from April 30, 2003 to September 30, 2003 and date of processing applications from October 31, 2003 to December 31, 2003.
Circular No BPD.PCB.CIR. 46 /16.20.00/2002-03 Dated 17.05.2003 : In pursuance of the recommendations made by the Committee set up by the Government of India and in view of the difficulties expressed by UCBs in managing their short-term surplus funds while adhering to this prescription, it has been decided to permit non-scheduled UCBs to place deposits with strong scheduled UCBs, subject to certain conditions:
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DGFT
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Public Notice No. 8(RE-03)/2002-2007 Dated 22.05.03, Public Notice. No 9(RE-03)/2002-2007 Dated 14.05.03, Notification No. 11 (RE-2003)/2002-2007 and No. 12 (RE-2003)/2002-2007 Dated 22.05.03 : Amendments have been made under the following
Handbook of Procedures (Vol.1) [Public Notice No. 8(RE-03) and No 9(RE-03)]
ITC(HS) Classifications of Export and Import Items, 2002-2007
Exim Policy, 2002-07 (as amended upto 31.3.2003)
Notification No. 10 (RE-2003)/2002-2007 Dated 22.05.03 : Director General of Foreign Trade has announced All Industry Rate of Duty Drawback of Rs. 925/- per MT for furnace oil supplied by domestic oil companies to EOU/EPZ/SEZs under deemed export scheme as contained in Chapter 8 of the EXIM Policy until further orders.
Circular No. 4(RE-2003)/2002-2007 Dated 14.05.03 : It has been decided that the following items would not be permitted to be imported under the duty free entitlement for service providers :
(a) Milk and dairy products
(b) Vegetable, horticulture and agriculture products vis cereals
However beverages, spirits and vinegar covered under Chapter 22 of the ITC (HS) Classification or seafood items ( both processed and semi processed) are permitted to be imported under this duty free entitlement for service providers as per para 3.8 of the Export Import Policy (as amended on 31.03.2003). The import of car would be permitted for imports under this duty free entitlement only for hotels, tour operators and tourist transport operators.
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Department of Commerce
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Notification No. 14/4/2003-DGAD Dated 21.05.2003 : Anti-Dumping Investigation Concerning Import of Flexible Slabstock Polyol of Molecular Weight 3000 to 4000 from China PR, Korea, Taiwan and Brazil has been initiated.
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Department of Industrial Policy
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Notification No. SO594(E) Dated 23.05.2003 : Central Government has exempted the Niko Resources Limited, Baroda from the provisions of sub-rule (2) of rule 31 of the Explosives Rules, 1983, for import of specified explosives from the P. D. Holding (USA) Inc., at Mumbai airport.
Notification No. SO562(E) Dated 20.05.2003 : Central Government has declared countries including a group or union of countries or inter-governmental organisations as convention countries with effect from the date of publication in the Official Gazette for purposes of the provisions of the Patents Act, 1970.
Notification No SO563(E) Dated 20.05.2003 : Central Government has notified specified institutions as authorised depository institutions, with effect from the date of publication in the Official Gazette.
Notification No. SO561(E) Dated 20.05.2003 : Central Government has appointed the 20th day of May, 2003 as the date on which specified provisions of the Patents (Amendment) Act, 2002 shall come into force.
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Ministry of External Affairs
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Notification No. GSR235(E) Dated 28.03.2002 : In Schedule IV to the Passports Rules, 1980, Serial number 23 has been deleted, as it has been decided not to charge additional fee under the
'Tatkal Scheme' for rendering any miscellaneous services to existing passport holders in continuation of or on their valid passports.
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Department of Health
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Notification No GSR402(E) Dated 14.05.2003 : Draft of rules further to amend the Prevention of Food Adulteration Rules, 1955, which the Central Government, after consultation with the Central Committee for Food Standards, proposes to make, have been published, for the information of all persons likely to be affected thereby, and notice has been given that the said draft rules will be taken into consideration after the expiry of a period of sixty days from the date on which copies of the Official Gazette in which this notification is published, are made available to the public.
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Ministry of
Labour
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Notification No. GSR430(E) Dated 19.05.2003 : 1. Paragraph 39B relating to Transfer value in case exemption is granted to any establishment or in the case of a member being transferred from pension fund of one exempted establishment to another pension fund of exempted establishment or statutory pension fund or vice-versa, has been inserted.
2. Table E has been inserted.
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Press Information Bereau |
Dated 20.05.2003 : Reaffirming its commitment to the implementation of VAT after full preparation, the Finance Ministry will draw up a new road map for introduction of this progressive taxation system in consultation with the principal political parties and the Empowered Committee of State Finance Ministers. |
Supreme Court |
The Andhra Pradesh State Irrigation Development Corporation
Ltd. introduced the VRS (Phase-II) on 12.12.1997 seeking options from the employees. 212
employees, including respondents 1 to 32 in this appeal, submitted their
options for voluntary retirement. The options were accepted fixing the cut
off date as 28.2.1998 for the purpose of calculating the VRS claims of the
employees. The optees were relieved from service on 31.7.1998. They were permitted to continue in service beyond the notice period of three months
and they were given full salary and allowance up to 31.7.1998, i.e., for a
period of five months (including period of notice pay) beyond the cut off
date. They were not given notice pay while settling their claims under the
Scheme because they had also drawn salary during that period. The
respondents 1 to 32 filed writ petition No. 21901 of 1998 in the High Court
seeking a writ of mandamus directing the Corporation to pay all service
benefits as if they were in service up to 31.7.1998. The Corporation
resisted the writ petition but the learned single Judge of the High Court
allowed the writ petition. However, setting aside the order of the High
Court, Hon'ble Supreme Court allowed the appeals putting forward its view
that in the circumstances terminal benefits and financial package available
under the Scheme are to be calculated up to the cut off date fixed for
accepting the application of the employees and not up to the date of their
actual relieving from service. Hence the relevant date for the purpose of
calculating of terminal benefits and benefits of VRS to the respondents was
28.2.1998 and not 31.7.1998.
In another set of cases the respondents filed
application offering to take
voluntary retirement under the VRS Phase-III Scheme. Their applications were
accepted by the Corporation which were acknowledged by these respondents; but
thereafter they made representations for withdrawal from the VRS Scheme several
days after the Corporation accepted their applications. The Supreme Court
held that the voluntary retirement once accepted in terms of the Scheme or
rules, as the case may be, cannot be withdrawn. The Supreme Court was of the
view in this case that the High Court was not right in allowing the writ
petitions holding that they applied for withdrawal before the effective date
considering the date of relieving the employees as the effective date.
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