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Tuesday, July 17, 2018

Attachment In Detachment

Collected ftom WhatsApp  message

*Attachment in Detachment----*
 *Written by Sudha* *Murthy,  wife of* *Narayan* *Murthy.....Worth reading......* 👌👌

"When my daughter, the older of my two, wed and left home, I felt a part of me gone.

With a daughter and a son, I know what both mean, differently.

When she was in her teens I felt as if she was my "physical extension" !

So when she left home to set up her own, I felt I lost a limb.

Next time she came to stay with us, I was astonished how her priorities had changed.

We too must've given the same shocks to our own parents !

When she said Amma,
she meant her mother-in-law, not me!

I felt she was always in a hurry to go back to her house and not stay with me for a few more days.

 That was the first time, it dawned on me that I have to start practising detachment with attachment.

Two years after my daughter’s marriage, my son left for higher studies to US.

Having experienced a child's separation once, I was better equipped emotionally.

I plunged head long into various classes held in the city starting from vedanta to healing to ikebana -
 I just wanted to be away from home..since my husband was a 24/7 workaholic.

My son used to write how he was missing my home cooked food, how he was waiting to come back to live in Chennai with us ...

After a few years, he did come back and we got him married.

He started living separately with his wife and we were also happy that they wanted to be independant from the beginning...

But now, it was all changed !

When in the U S, he missed my cooking, now if I called him to come over with his wife for a meal, it was always some excuse like "oh, amma, we have other plans for the day, please don't mistake us if we don't drop in today" !

I could see that his priorities had also changed completely..

We talk so many things and give so much advice to others, but when it comes to our own children, acceptance comes very late. Our next step is to just leave them undisturbed
in every way.

It was at that time, that I made the following, my 'new profile'.

In all my relationships , rather interactions, I give my best and do my best to live up to what I say.

My attachment with them is complete.

However, I remain detached in the sense that *I do not expect them to reciprocate my affection.*

Most importantly, I make a conscious effort , *not to interfere or pass judgements* on the lives they choose to lead.

My *concern for my near and dear ones will not fade with my detachment.*

If you let go of the ones you love, they will never go away –
this is the *beauty of attachment with detachment !*

I have learnt to love and let go.

This dictum has developed tolerance in me.

When *I let the people live the* *way they want to, I learn to accept* *them for what they are.*

Most importantly ,
I learn to tolerate the world around me and this tolerance brings in me a sense of peace and contentment.

Since both my children live in Chennai, I follow this very strictly, you know why !

Now *I have realised that we start growing* *mentally much more only after the children leave the house* and we have to tackle the emotional vacuum, that arises, along with age-related problems .

I specially dedicate this post to my  friends, who are  totally  dependant  on their  children's lives, to nurture their  own  selves  emotionally.

Please develop your  own  intersts, hobbies  etc, however mundane they  seem to be..

We must learn
*To love whatever  we  do instead of doing whatever we love !!"*


Guys a new funda, *90-60-30*
Its not something related to what you are thinking of. But a terminology to make you remember this effectively.

No usage of social media for first 90 minutes of the day. Keep this time for yourself. Go for a walk, gym, exercise, meditation, plan your day.

No usage of social media for first 60 minutes after coming home back from office. Keep this time for your family members who wait for you to come home eagerly.

No usage of social media for 30 minutes before going to bed. Keep this time to recap your day. Learn the mistakes made, think of the possible solutions and thank god for the wonderful life.

Friday, July 13, 2018

IBA Letter Regarding Pension

Indian Banks' Association
HR & INDUSTRIAL RELATIONS
Cir No.HR&1WKU/2015-16/G2/1506
October 17, 2015

HR Heads of Public Sector/Private Sector Banks which are parties to Pension Settlement dated 29.10.1993

Dear Sir/Madam,
LPA No.789/2012 &
LPA 71, 80, 109, 110 & 338/2013 before the High Court of Judicature for the states of Puniab & Haryana, at Chandigarh on "Updation of Pension" — Judgement dated 9.9.2015

The above referred Letters Patent Appeal (LPAs) were filed by P C Jain, M C Singla & Other, L R Singla, the Oriental Bank Retired Officers Association, the Punjab & Sind Bank Retired Employees Welfare Association and the Punjab & Sind Bank Retired Officers Association before the High Court Judicature for the States of Punjab & Haryana at Chandigarh.

The appellants put forth in the LPAs that there has been no updation of their pension in the manner contemplated at the time when pension scheme was introduced in the year 1995 pursuant to a settlement reached between the bank employees and the Management (through IBA) on
29.10.1993.

Extracts of the Judgement is reproduced below:
 .24) A Perusal of Clause 12 of the Settlement makes it abundantly clear that it only provides for further negotiations as regards "applicability, qualifying service, amounts of pension, payment of pension, commutation of pension, family pension, updating and other general conditions etc." and cannot be read to provide for updation of pension. Similarly, Regulation 56 deals with a situation where a doubt arises in the matter of application of the pension scheme and mandates to clear that doubt by referring to the "corresponding provisions of Central Civil Services Rules 1972 or Central Civil Service (commutation of pension) Rules, 1981 applicable for Central Government employees with such exceptions and modifications as the Bank, with the previous sanction of [he Central Government, may from time to time determine ". No such doubt is shown to exist as could necessitate a reference to corresponding provisions of CCS Rules 1972 or CCS (Commutation of Pension) Rules, 1981 applicable for Central Government employees. Thus Regulation 56 cannot be treated to confer certain benefits upon the appellants, which the RBI's
World Trade Centre Complex, Centre 1, 6th Floor, Cuffe Parade, Mumbai - 400 005. • Tel: +91 22 2217 4040 • Fax: +91 22 2218 4222 / 2215 4131 Website : www.iba.org.in
Indian Banks' Association CONTINUATION SHEET
Regulations or the CCS Pension Regulations provided for . Further, Clause 17 of the settlement provides that if there is difference of opinion with regard to interpretation of any of the provisions of the settlement , the matter can be taken up at the level of IBA and All Indian Bank Employees Association for discussion and settlement. Presumably this clause impelled the learned Single Judge to observe that it would be open for the applicants to make demand for parity if they are so advised and use their bargaining skills through their associations.
25) Ad finem, a word about minutes of meeting dated 26.3.1994 of the Small Committee on Pension whereby it is said to have been accepted that formula for updating pension should be on  the lines of same given in Reserve Bank's Pension Scheme. Discussion s held and agreements reached in this meeting, in our view, are nothing more than parleys preliminary to the final decision which came in the form of pension scheme of 1995. Therefore, the minutes cannot vest the appellants with a right to claim parity with employees of Reserve Bank of India. It may be hastily added here that it is the specific stand of the respondents in the written statement that even Reserve Bank of India has withdrawn the order of updation of pension and the matter is pending adjudication before Bombay High Court. This assertion has not been disputed by the appellants by filing a replication to the written statement.

26) Thus, viewed from all angles, appeals are found to carry no substance and are, therefore, dismissed."

A copy of the Judgement is enclosed for your perusal and record.
Yours faithfully,

K UNNIKRISHNAN
DEPUTY CHIEF EXECUTIVE

Extract from Bank Employees’ Pension Regulations, 1995 :

56. Residuary provisions - In case of  doubt  in  the  matter  of application of   these regulations, regard  may  be  had   to   the corresponding  provisions  of Central Civil Services  Rules,  1972,  or  Central Civil Service (Commutation of Pension ) Rules, 1981  applicable  for Central Government employees with such exceptions and modifications as the State Bank of India in consultation with the Board of  Directors  of the Bank and with the approval of the Reserve Bank of India may from time to time determine.

Extract from Central Civil Services (Commutation of Pension) Rules, 1981

6 (1) The commutation of pension shall become absolute in the case of an applicant referred to
.   .   .   .   .   .   .   .
Provided that -
(b) in the case of an applicant who is drawing pension from a branch of a nationalized bank, the reduction in the amount of pension on account of commutation shall be operative from the date on which the commuted value of pension is credited by the bank to the applicant's account to which pension is being credited.
.   .   .   .
(2) In the case of an applicant referred to in Rule 9 or Rule 10, the commuted value is paid in two or more stages, the reduction in the amount of pension shall be made from the respective dates of the payments as laid down in Clause (a) or Clause (b) of the proviso to sub-rule (1).
 
10 A. Restoration of Commuted Pension –

“The commuted amount of pension shall be restored on completion of fifteen years from the date the reduction of pension on account of commutation becomes operative in accordance with rule 6:
Provided that when the commutation amount was paid on more than one occasion on account of upward revision of pension, the respective commuted amount of pension shall be restored on completion of fifteen years from the respective date(s)”



Extract from FAQs on Central Civil Pension in website (http://pensionersportal.gov.in/FAQ_Civil.pdf)

G.12. What would be the age to be used for commutation of additional commutable pension and which factor would be used for such additional commuted value of pension ?

The age reckoned for calculation of commuted value of pension at the time of original application for commutation of pension will apply for calculation of commutation value of additional commutable pension. However, as mentioned in the OM dated 2.9.2008, the commutation factor in the revised Table of Commutation Value for Pension will be used for the commutation of the additional amount of pension that has become commutable on account of retrospective revision of pay/pension.

G.13. From which date the reduction in pension on account of additional commutation of pension will take effect?

Reduction in pension on account of additional commutation of pension will be in two stages as per the provisions contained in Rule 6 of the CCS(Commutation of Pension) Rules,1981

G.14. What will be the date of restoration of additional commutation of pension?

The commuted portion of pension shall be restored after 15 years from the respective dates of commutation as provided in Government of India decision No.1 under the Rule 10 of CCS(Commutation of Pension) Rules,1981. Necessary endorsement should be made on PPO.

G.15. A person with D.O.B. on first of month retires in the previous month. What will be the value to be taken for calculation from commutation table ?

The commutation of pension become absolute on the date following the ate of his retirement. The commutation value taken will be Age on 61st Birthday i.e. 8.194 in the present commutation table

G.16. If the commuted amount is paid in stages then what will be the date of restoration?

If the payment of commuted value is made in stages, the restoration will also be made in stages from the respective dates of payment.

The Chairman State Bank of India, Mumbai.

Respected Sir,

Payment of Commutation 

EAssociate Bank retirees are entitled to payment of Pension, including Dearness Relief and Commutation in terms of Bank Employees’ Pension Regulations, 1995, as on the date of their retirement.  This is also essence of decision of Hon’ble Supreme Court in Civil Appeal 5525/2012 of Bank of Baroda Vs G Palani & Ors.  Hon’ble Supreme Court provided time of four months to pay the benefits with 9% interest from 13/02/2018.  Now, it is more than five months from the date of Judgment.  Still, our Bank has not paid any benefit to those who retired from State Bank of Patiala and State Bank of Saurashtra.  Retirees from other eAssociate Banks have received only a small portion of arrears. 

Those who retired during the period 01.04.1998 to 30.04.2005, are entitled to following benefits, in terms of Judgment of Hon’ble Supreme Court :

a. Payment of Pension calculated and fixed based on average of last ten months’ ‘Pay’ drawn including Dearness Relief as per Regulation
2(d), 2(s), Regulation 35 and Regulation 38 ;
b. Payment of Pension calculated and fixed duly adding service upto five years, including Dearness Relief as per Regulation 29, in respect of those who retired under VRS - 2001 ;
c. Dearness Relief as per Regulation 37 – Appendix II (2) i.e Dearness Relief Calculated at 0.35% of Rs.2,400/- plus 0.29% of the difference between Rs.3,850/- & Rs.2,400/- plus 0.17% of the difference between Rs.4,100/- and Rs.3,850/- plus 0.09 per cent of basic pension in  excess of Rs.4,100/- for each slab of four points over and above 1148 points of Consumer Price Index – 1961
Series.;
d. Payment of Commutation as per Regulation 41, with Commutation Factor applicable on the date of retirement and recovery/reduction for a period of 15 years from the pension of the month, in which the same is credited to my account.  This is as provided in Para 5 of e-
Circular No.CDO/P&HRD-PPFG/5/2017 – 18 dated 13.04.2017 ;


e. Interest at 9% on the aggregate amount due and payable to me on the date of payment, calculated with effect from the date of retirement ;
f. Cost of Rs.10,000/- ordered by Hon’ble High Court of Karnataka.

It is unfortunate to note that a very small portion of arrears has been paid to these retirees, so far.  While we request you to kindly order immediate payment of balance of arrears, we request you to kindly pay arrears along with interest on entire arrears of Pension, immediately.  In the meantime, we understand from some of the eABs’ Retirees’ Organisations that Corporate Centre has advised that the payment of differential Commutation also entails recovery of commuted portion of pension of fifteen years.  In this regard, we would like to bring following, to your kind notice:
a. If recovery of Commuted portion of Basic Pension of 180 months, while disbursing differential amount of Commutation, this amount needs to be recovered from arrears of Pension or Commutation amount or interest thereon.  This results in payment of amount which is far less than the amount payable as per Judgment. This will not be in accordance with the Judgment of the Hon’ble Supreme Court.  Consequently, such action is treated as violation of the orders of the Hon’ble Supreme Court, ;

b. Para 5 of e-Circular No.CDO/P&HRD-PPFG/5/2017 – 18 dated 13.04.2017 of our Bank has provided for recovery on account of Commutation would be for a period of 15 years from the month of Payment of Commutation amount ;

c. Regulation 56 of Bank Employees Pension Regulations, 1995 provides for reference to corresponding provisions of Central Civil Commutation of Pension Rules, in case of doubt.  Since, Regulation 41 does not explicitly provide for payment of Commutation and reduction thereof, in case of payment of a portion of Commutation is made on account of upward revision of Pension for any reason, there is a need to refer to Rule 5, 6 and 10 of Central Civil Commutation of Pension Rules, 1972.  These Rules are extracted in Annexure I.  Office Memorandum which clarifies further is also provided in Annexure II.  These documents/Rules and Regulations make it abundantly clear that these Pensioners are entitled to differential Commutation calculated taking into account age as on next Birthday at the time of retirement and reduction for a period of fifteen years, from the pension of the month in which Commutation amount is paid ;

d. Indian Banks’ Association, vide Cir No.HR&IR/KU/2015-16/G2/1506 dated 17/10/2015,  quoting the Judgment of Hon’ble High Court of Punjab & Haryana at Chandigarh,  has advised members Banks that  : ‘Regulation 56 deals with a situation where doubt arises in the matter of application of the Pension Scheme and mandates to clear that doubt by referring to Central Civil Services Rules, 1972 or Central Civil Services (Commutation of Pension) Rules, 1981 applicable for .  .  .’.  Further, Indian Banks’ Association has also informed Shri K Srinivasan, President of SBT Retirees’ Association that deduction of Commuted portion of Pension for a period of 15 years after such payment, vide PD/GSN/MISC/G2/486 dated 28/07/2001.  Copies of these Circular and letter are attached, hereto for your immediate reference.


e. Further,  Commutation amount is the purchase price of amount recoverable over a period of 15 years after it is paid.
On account of foregoing, we request you to kindly intervene and order payment differential amount of Commutation and recover the Commuted portion of pension over a period of fifteen years from the date of payment. 
Kindly order payment & oblige.  Please acknowledge receipt

Thanking you,

With regards,














Wednesday, July 11, 2018

Agitation Programme By Bank Unions

CIRCULAR : 2018/5 10.7.2018
Dear Comrades,

• Do not kill Dena Bank
• Remove embargo on lending
• Ensure recovery of bad loans
• Stop indiscriminate closure of branches
• Release recruitments including compassionate ground appointments

All our units and members are aware that bulging bad loans in the Banks have led to increased provisions resulting in Banks ending in losses and erosion in their capital. Since these are matters of serious concern in relation to the health of the Banks, RBI has clamped PCA (Prompt Corrective Action) norms on 11 Banks so far. There are reports that few more Banks may follow suit shortly.

While most of the Banks are facing problems of huge bad loans, higher provisions and net losses, and Banks are working out turnaround strategies, recently the RBI has issued directions to Dena Bank that the Bank cannot make any fresh lending or sanction any loans and has also put a bank on recruitments and appointments in the Bank. Needless to explain that these measures will adversely affect the Bank and would virtually cripple the Bank.

What is needed is effective measures to recover the bad loans, reduce wasteful expenses, increase interest income and other revenue, conserve capital to bring the Bank back to its normal health. Crippling the Bank is not a solution, rather it would be suicidal. When all Banks are facing similar problems, it is not fair to isolate Dena Bank with such directives and harsh  measures.

One can understand shedding high cost deposits and discourage low cost advances. One can understand some caution in sanction big loans. But can a Bank avoid lending at all ?
Can a public sector Bank stop loans to priority
sector and stop social lending or run away from its social responsibilities ?

In the name of RBI directive, there are attempts of indiscriminate branch closures. Even profit making branches are sought to be closed down. We can understand merger of unremunerative branches or relocation of branches to better places. But we cannot agree for large scale closure of branches because branches are the business points and profit centres for any Bank.

Similarly, adequate manpower is a pre-requisite for business development. Already employees and officers are doing their best to uplift the Bank’s health and are willing to extend further co-operation in all measures to restore the Bank to better health. But the workforce is being demoralised through ban on recruitments and even appointments on compassionate
grounds are being prohibited. Without adequate staff, who will implement the revival strategies?

In view of these high-handed and unwarranted directives of RBI, the issue was discussed by AIBEA and AIBOA along with the leadership of AIDBECC and AIDBOU in a meeting held in Delhi today. After discussions, it has been
decided to undertake the following programmes:

 To meet the Finance Minister to submit our memorandum on the need to
withdraw the RBI directive.

 To meet the Governor, RBI to take up the matter to rescind the embargo.

 To meet the top management of Dena Bank to prevail upon them for joint
endeavours to take the Bank out of the present mess.

 To hold Dharnas in 20 important centres to protest against the RBI directive.
(Mumbai, Delhi, Kolkata, Chennai, Ahmedabad, Gandhi Nagar, Baroda, Surat,
Rajkot, Bhavnagar, Mehsana, Hyderabad, Bangalore, Lucknow, Bhopal, Jaipur
Patna, Ranchi, Pune and Nasik.)

 Observance of All India Day in Dena Bank with mass meetings,
demonstrations and badge wearing, etc.
 Submission of Mass Memorandum by all employees of Dena Bank to
Governor, RBI to reconsider the embargo.
Comrades, when Banks are passing through challenging period, when
Banks are suffering from losses mainly due to huge bad loans, the priority
should be to overcome these challenges with the co-operation of the workforce and taking practical and positive measures to turnaround.

We cannot allow such retrograde and adverse directives of RBI which will
further deteriorate the health of the Bank. Hence we all need to stand together in fraternity with the employees and officers of Dena Bank when
their Bank is sought to be singled out by RBI.
With greetings,

Yours comradely,

 C.H. VENKATACHALAM S. NAGARAJAN
 GENERAL SECRETARY GENERAL SECRETARY
 AIBEA AIBOA

UNITED BANK OF INDIA RETIREES' WELFARE ASSOCIATION
Central Committee
Affiliated to AIBRF
Mail:D. Bhattacharyya
"Dipanwita",W1/6, 78 Chetla Road
Kolkata-700027, Mob. 09433017535
Mail Id.:ubirwa@rediffmail.com
Ref No. ubirwa/cc/circular /40 /2018

dated 23 June, 2018

All Area /State Committees and CC Members

In 8th Bipartite Settlement /Joint Note signed by Bank Trade Unions/Associations & IBA in June 2005D.A Payment formula was improved by doing away tapering system and introducing single rate to ensure 100 per cent compensation against price rise to all employees. But for pensioners who retired from service before Ist November, 2002 continued to get Dearness at tapering rate, denying the benefit of 100 percent compensation against price rise as offered to pensioners retired after ISE November, 2002. Thus pensioners were divided into  two classes- one retired prior to 15t November, 2002 and the other retired after 1St November, 2002.UBIRWA filed writ petition in Calcutta High Court in its endeavour to correct this discrimination. Judgments of both the  single and the Division Bench of Calcutta High Court went in our favour. United Bank of India filed Special Leave Petition. (SLP) in Supreme Court against the judgement of Calcutta High Court. Meanwhile, some pensioners in Madras High Court filed a writ on extension of 100 per cent compensation against price rise to pre-Novemver2002 pensioners. They won in single bench, appealed in Division bench but its judgement went against the petitioners. They filed Special Leave Petition which was dismissed by Supreme Court. So when SLP  of United Bank of India came up for hearing Supreme Court disposed the same in line with judgement upholding the Madras Division Bench judgement.

Another problem was that our lawyer was not adequately briefed by AIBRF team who was looking after the case in Supreme Court. In Calcutta High Court the undersigned handled the case. I was not asked to brief the  lawyer. As a result our lawyer failed to defend the Calcutta High Court judgement and this gave the Bank's lawyer to carry the-matter in their favour.

Now we are preparing Review Petition of the judgement to be submitted in Supreme Court within next 2nd July. Our endeavour is to persue our endevour to fight till last. If Review Petition is dismissed we shall go for Curative Petition which will be heard by five (5) judge bench.
Now over 120000 pre- November2002 pensioners are eagerly waiting for the outcome of the legal battl  ' Last stroke of hammer breaks the stone ,
It does not mean earlier strokes were useless"

Petition ( Debesh BhäftäTar )
We have filled the Review in Supreme Court on vide Diary No.23564-2018.
02.07.2018 General Secretary


Monday, July 2, 2018

Important Amendments Applicable for Financial year 2017-18

*Important Amendments Applicable for Financial year 2017-18*

Income tax Slab rate for FY 2017-18 (A. Y. 2018-19)

Normal Rates of tax (applicable to all Individuals who are less than 60 years of age)

Up to 2,50,000/-                No Tax

2,50,000/- to 5,00,000/-        5%

5,00,000/- to  10,00,000/-    20%

Above 10,00,000/-               30%

Resident Senior Citizen (having age of 60 years or more but less than 80 years)

Up to 3,00,000/-                No Tax

3,00,000 to 5,00,000/-            5%

5,00,000/- to 10,00,000/-      20%

Above 10,00,000/-                30%

Resident Super Senior Citizen (having age of 80 years or more)

Up to 5,00,000/-                No Tax

5,00,000/- to 10,00,000/-      20%

Above 10,00,000/-               30%

Rebate u/s 87A:- A

Resident Individual whose Taxable Income does not exceed Rs. 3,50,000 (after deductions), is eligible for rebate of 100 % of Income-tax or Rs.2,500, whichever is lower. Rebate has been reduced from Rs.5000 to Rs.2500 from AY 2018-19.) In other words no tax if income up to 300000 provided income after deductions is below Rs.3,50,000/- .

Return to be filed within 1 year.

The return for the financial year 2017-18 has to be filed within a period of one year from the completion of financial year i.e for financial year ending 31/03/2018 the last date to file return is 31/03/2019.

Fees for late filing of the income tax return (Section 234F)

The due date of return filing is generally 31st July. If the return is filed up to 31st December of relevant Assessment Year, then late filing fees of Rs 5000 will be mandatorily levied and Rs 10000 will be levied if the return is filed after 31st December of the relevant Assessment Year.

The late fees is restricted to Rs.1000 for assesses having income below Rs.500000/- after deduction.

New limit for claiming maximum loss of House property against Other Income

Till financial year 2016-17, for let out property, the entire loss  from the said property could be adjusted against Other Income  (without any limit).

But from financial year 2017-18 the set-off of losses from House property, whether self occupied or let out, in a year is restricted to Rs 2 Lakhs to be adjusted against any other income. 

Balance loss can be carried forward for set off against House Property Income in future till next 8 years.

Change in period for considering Capital Gain as Long Term

Till financial year 2016-17, immovable property, being land and building or both were considered as Long Term Capital asset after holding it for more than 36 months.

Now from financial year 2017-18 immovable property, being land and building or both will be classified as Long term Capital Asset after holding it for more than 24 months.

Thus, Indexation benefit will be available after completion of  24 months.

Deduction for Donations made in Cash (Section 80G)

Till financial year 2016-17, deduction for cash donation was allowed up to Rs 10,000.

Now the limit for donations in cash has been reduced to Rs 2,000. Thus if donation made in cash for more than Rs 2000, no deduction will be allowed.

Exemption in Capital Gain if Invested in certain Bonds (Section 54EC)

The existing section 54EC allows exemptions up to Rs 50 lakhs in respect of long-term capital gains invested in bonds issued by NHAI or RECL only within a period of six months after the sale of long term capital asset.

Now, not only the investment made in NHAI and RECL will classify for exemption but also the investment in any notified bonds which are redeemable after three years shall be  eligible for this exemption.

This amendment has widen the scope for investments of capital gain which has arisen from Long term Capital Asset.

Change in limit for Contribution to NPS (Section 80CCD)

The employee or other individuals shall be allowed a deduction for amount deposited in National Pension System trusts (NPS).

The deduction under section 80CCD(1) cannot exceed 10% of salary in case of an employee or 10% of gross total income in case of other individuals.

For employees, additional deduction of 10% of salary is allowed with respect to employer contribution under section 80CCD(2). Thus, employees get overall deduction of up to 20% of the salary income.

In order to remove such disparity for non salaried assesses, from A.Y 2018-19, deduction u/s 80CCD(1) to non-salaried persons, has been increased to 20% of gross total income from the earlier limit of 10% of gross total income.

Income Tax Rate for Partnership firm

1) Rate of tax @ 30% of Total Income

2) Remuneration to partners maybe paid out of Total Income with maximum ceiling as follows, before calculating tax.

In case of Loss   - Rs.1,50,000/-

On first profit of Rs.3,00,000/-: Rs.150000/- or 90% of Book profit whichever is higher.

On the profit above Rs. 3 lac :  @60%

 3) Interest upto 12% on capital allowed

 Income tax rate for Companies :

Companies with turnover up to Rs.50 crore in FY 2015-16 will be required to pay 25% tax

Companies with turnover more than Rs.50 crore in FY 201516 will be required to pay 30% tax

(MAT rate is 18.5% of book profits of the company Period of carry forward of MAT Credit was allowed for up to 10 years. This has now been increased to 15 years in Finance Act, 2017).

Benefit for Real Estate Companies or House Developers

No notional rent to be taxed on house property inventory which is less than 12 months old, from the end of the year in which the property is completed. Therefore, if property is completed on 1 st July, 2017, then no notional rent is taxable for 12 months from end of FY in which property is completed.

End of FY – 31st March, 2018. Therefore, 12 months from end of FY is 31st March, 2019

Tax Audit Limit

1) Professionals If turnover exceeds Rs.50 Lacs.

2) Business Assesses If turnover exceeds Rs.1 Crore.

If profits are lesser than the presumptive taxation prescribed rates, tax audit will be required.

Presumptive Taxation

You can opt for presumptive scheme if turnover is upto Rs.2 Crore.

If all the receipts are through banking channels tax is to be paid of 6% of gross receipt else 8% is to be paid instead of 6%.

In case of professionals 8% should be replaced by 50%.

(No need to maintain books of accounts, and no need to pay advance tax but has to pay 100% of his estimated tax before 15 March.)

The Partnership Firms were previously eligible to claim deduction of Partners Remuneration and Interest paid to partners out of the Deemed Profit declared under this section, however w.e.f. A.Y. 2017-18, this has been omitted.

Where an Assessee takes the benefit of the presumptive taxation provisions, he must do the same for the next 5 Assessment Years also. If, in any of the 5 next AYs, the Assessee fails to use these provisions, he will be denied the benefit of these provisions for a period of 5 years, from the year he fails to use these provisions as mandated.

TAX ON CAPITAL GAIN FROM SALE OF EQUITIES

Short Term Capital Gain on Sale of Equities & Equity Oriented Mutual Funds Taxed @ 15 % if traded through Recognized Stock Exchange in India.

Long Term Capital Gain on Sale of Equities & Equity Oriented Mutual Funds will attract No tax – If traded on a Recognized Stock Exchange in India.

Section 80D Mediclaim

For senior citizen deduction is available up to Rs. 30000/- and for others it is Rs.25000/-

Compulsory Quoting of PAN

Quoting of PAN will be compulsory in the following cases :

a) Sale or purchase by any person of goods or services of any nature other than immovable properties, shares, motor vehicle in excess of Rs 2 Lacs per transaction, irrespective of mode of payment.

b) Hotel/Restaurant bills in excess of Rs 50,000/-paid by cash (increased from Rs 25,000/-)

c) Sale or purchase of immovable property exceeding Rs 10 lacs (increased from Rs 5 Lacs)

d) Purchase or Sale of unlisted shares Rs 1 Lac (increased from Rs 50000/-)

Change in limit of Cash Payment for Expenses and Capital Expenditure

Till financial year 2016-17, the limit for any cash payment made to a single person in a single day against any expenses was Rs 20,000. This said limit was not applicable to capital expenditure.

Now, the limit for any cash payment against expenses made to a single person in the single day is Rs 10,000. Also, cash payment made against capital expenditure on asset for more than 10,000 will not be added in the cost of the asset hence no depreciation will be allowed accordingly.

Section 194-IB is inserted for Individuals and HUF who pay rent exceeding Rs 50,000/- per month or part of the month.

TDS at the rate of 5% is to be deducted on the total rent amount paid during tenancy period only in the last month of the financial year or last month of the tenancy, whichever is earlier.

Also, PAN of the landlord is required to be furnished while making the payment of said tax. If the PAN is not been furnished to tenant, then TDS at the rate of 20% will be deducted. Such higher TDS deducted cannot exceed the amount of rent paid in the last month.

Deductor is not required to file the TDS returns and also not required to obtain the TAX Deduction Number (TAN).

Wednesday, June 27, 2018

Justice on Gratuity Effective Date

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GRATUITY CEILING RS.20 LAKH W.E.F 29/03/2018 - DEMAND FOR EFFECTIVE DATE 01/01/2016 read detailed comments below

An appeal is required to be made to the Prime Minister of India, Finance Minister and Minister of Labor and Employment.

ALL ARE EQUAL BEFORE LAW. It is a Constitutional Right.

The cause of this petition has arisen due to enhancement of Gratuity Ceiling from Rs.10 lacs to Rs.20 Lacs vide two Notifications of Central Government under Ministry of Labor and Employment  dated 29/03/2018 which read inter alia:

S.O. 1420 (E).—In exercise of the powers conferred by sub-section (3) of section 4 of the Payment of Gratuity
Act, 1972 (39 of 1972), the Central Government hereby specifies that the amount of gratuity payable to an employee under the said Act shall not exceed twenty lakh rupees.

S.O. 1419(E).—In exercise of the powers conferred by sub-section (2) of section 1 of the Payment of Gratuity
(Amendment) Act, 2018 (12 of 2018), the Central Government hereby appoints the 29th day of March, 2018 as the date on which the said Act shall come into force.

You all are aware that Central Government Employees were awarded enhancement of Gratuity Limis from Rs.10 Lacs to Rs.20 Lacs with effect from 01/01/2016 under 7th Pay Recommendations as one of the Employees Welfare Measures to compensate raising inflation over the period. Based on the implementations of this welfare measure, Employees from other industries Public Sector Banks, Insurance, Public Sector Undertakings, represented by several unions/organizations may file an appeal to the government to extend the same welfare measures to all with effect from 01/01/2016 by necessary amendment to Gratuity Act. Finally the Government introduced the Gratuity Amendment Bill in Dec.2017 in Lok Sabha and after passage by LS the same was forwarded to Rajya Sabha in March.2018. After passage in Rajya Sabha, an  Amendment was made to empower the Government to announce Change in quantum of Gratuity Limit and the effective date.

But to our disappointment, the Government came out with a notification to enhance Gratuity Limit to Rs.20 Lakhs as above effective from 29/03/2018 as against the demand  from 01/01/2016 depriving of the employees of  other sectors leaving them in distress and frustrations.

This is really a step motherly treatment by the government towards other sectors like Public Sector Banks, Public Sector Undertakings, Public Sector Insurance, Private Sectors etc. The main purpose of Gratuity is the Social Security Welfare Measure towards Employees in all sectors. Every Employee has bonafide right to be treated equally with others in the same group of society

The Government, if it is really interested in the welfare of the employees in the other sectors like Public Sector Banks, Public Sector Undertakings, Public Sector Insurance, other Private Sectors etc. should come forward with a reasonably favorable decision of changing the effective date immediately to 01/01/2016. It may also be noted that recently the Government of Tamil Nadu implemented 7th Commission Pay Scale to its employees have extended the benefits from 01/01/2016.An appeal be made hoping that the government listens to its citizens and responds positively to every genuine demands for which I also appeal to all Trade Unions to represent the work force on this count and help them to secure their legitimate legal right and get justice for this GENUINE DEMAND and necessary legal advice may be sought from a lawyer or group of lawyers in this behalf on subsidized professional fee or on pro-bono (free) legal services. If you don't find legal services as suggested, you may contact me at bhagwandassahujaesq@yahoo.com immediately.

Wednesday, June 20, 2018

Affects Of Failure and Success

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एक लड़का था। बहुत brilliant था। सारी जिंदगी फर्स्ट आया। साइंस में हमेशा 100% स्कोर किया। ऐसे बच्चे आमतौर पर इंजिनियर बनने चले जाते हैं, सो उसका भी सिलेक्शन हो गया IIT चेन्नई  में। वहाँ से B Tech किया और आगे पढने अमेरिका चला गया। वहाँ आगे की पढ़ाई पूरी की। M.Tech बगैरह कुछ किया होगा फिर उसने यूनिवर्सिटी ऑफ़ केलिफ़ोर्निआ से MBA किया।
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अब इतना पढने के बाद तो वहाँ अच्छी नौकरी मिल ही जाती है। सुनते हैं कि वहाँ भी हमेशा टॉप ही किया, और  वहीं अमेरिका में नौकरी करने लगा। बताया जाता है कि 05 बेडरूम का घर था उसके पास।
शादी भी वहीं, चेन्नई की ही एक बेहद खूबसूरत लड़की से हो गई। बताते हैं कि ससुर साहब भी कोई बड़े आदमी ही थे, कई किलो सोना दिया उन्होंने अपनी लड़की को दहेज़ में।
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अब हमारे यहाँ आजकल के हिन्दुस्तान में इससे आदर्श जीवन की कल्पना नहीं की जा सकती। एक मनुष्य को और क्या चाहिए अपने जीवन में? पढ़ लिख के इंजिनियर बन गए, अमेरिका में सेटल हो गए, मोटी तनख्वाह की नौकरी, बीवी-बच्चे, सुख ही सुख, इसके बाद हीरो-हेरोइन के मानिंद सुखपूर्वक वहाँ की साफ़-सुथरी सड़कों पर भ्रष्टाचार मुक्त माहौल में सुखपूर्वक विचरने लगे...

.दूसरा परिदृश्य:
अब एक दोस्त हैं हमारे, भाई नीरज जाट जी। एक नंबर के घुमक्कड़ हैं, घर कम रहते हैं, सफ़र में ज्यादा रहते हैं।  ऐसी-ऐसी जगह घूमने चल पड़ते हैं पैदल ही कि बता नहीं सकते, 04-06 दिन पहाड़ों पर घूमना, trekking करना आदि उनके लिए आम बात है। एक से बढ़कर एक दुर्गम स्थानों पर जाते हैं, और फिर आके किस्से सुनाते हैं, ब्लॉग लिखते हैं। उनका ब्लॉग पढ़ के मुझे थकावट हो जाती है, न रहने का ठिकाना न खाने का ठिकाना (मानों जिंदगी ही सफ़र में हो), फिर भी कोई टेंशन नहीं। चल पड़ते हैं घूमने, बैग कंधे पर लाद के। मेरी बीवी अक्सर मुझसे कहती है कि एक तो तुम पहले ही आवारा थे ऊपर से ऐसे दोस्त पाल लिए, नीरज जाट जैसे! जो न खुद घर रहते हैं और न दूसरों को रहने देते हैं!! बहला-फुसला के ले जाते हैं अपने साथ!!!
पर मुझे उनकी घुमक्कड़ी देख सुनके रश्क होता है, कितना रफ एंड टफ है यार ये आदमी! कितना जीवट है! बड़ी सख्त जान है!
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आइए अब जरा कहानी के पहले पात्र पर दुबारा आ जाते हैं। तो आप उस इंजिनियर लड़के का क्या फ्यूचर देखते हैं लाइफ में?
क्यों, सब बढ़िया ही दीखता है? पर नहीं, आज से तीन साल पहले उसने वहीं अमेरिका में, सपरिवार आत्महत्या कर ली! अपनी पत्नी और बच्चों को गोली मारकर खुद को भी गोली मार ली! What went wrong? आखिर ऐसा क्या हुआ, गड़बड़ कहाँ हुई???
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ये कदम उठाने से पहले उसने बाकायदा अपनी wife से discuss किया, फिर एक लम्बा suicide नोट लिखा और उसमें बाकायदा justify किया अपने इस कदम को और यहाँ तक लिखा कि यही सबसे श्रेष्ठ रास्ता था इन परिस्थितयों में! उनके इस केस को और उस suicide नोट को California Institute of Clinical Psychology ने study किया है! What went wrong?
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हुआ यूँ था कि अमेरिका की आर्थिक मंदी के दौर में उसकी नौकरी चली गई! बहुत दिन खाली बैठे रहे! नौकरियाँ ढूँढते रहे! फिर अपनी तनख्वाह कम करते गए और फिर भी जब नौकरी न मिली... मकान की किश्त भी टूट गयी... तो सड़क पे आने की नौबत आ गई! बताते हैं, कुछ दिन किसी पेट्रोल पम्प पे तेल भरा! साल भर ये सब बर्दाश्त किया और फिर अंत में ख़ुदकुशी कर ली...
ख़ुशी-ख़ुशी!  उसकी बीवी भी इसके लिए राज़ी हो गई, ख़ुशी ख़ुशी!! जी हाँ लिखा है उन्होंने- हम सब लोग बहुत खुश हैं, कि अब सब-कुछ ठीक हो जाएगा, सब कष्ट ख़त्म हो जाएँगे!!!
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*इस case study को ऐसे conclude किया है experts ने :*

 This man was programmed for success but he was not trained, how to handle failure.
यह व्यक्ति सफलता के लिए तो तैयार था, पर इसे जीवन में ये नहीं सिखाया गया कि असफलता का सामना कैसे किया जाए!
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आइए ज़रा उसके जीवन पर शुरु से नज़र डालते हैं! बहुत तेज़ था पढने में, हमेशा फर्स्ट ही आया! ऐसे बहुत से Parents को मैं जानता हूँ जो यही चाहते हैं कि बस उनका बच्चा हमेशा फर्स्ट ही आए, कोई गलती न हो उस से! गलती करना तो यूँ- मानो कोई बहुत बड़ा पाप कर दिया!!! और हमेशा फर्स्ट आने के लिए वो "सब-कुछ" करने को तत्पर रहते हैं,
फिर ऐसे बच्चे चूँकि पढ़ाकू कुछ ज्यादा होते हैं सो खेलकूद, घूमना फिरना, लड़ाई-झगडा, मार-पीट, ऐसे पंगों का मौका कम मिलता है इन बेचारों को!
12 th करके निकले तो इंजीनियरिंग कॉलेज का बोझ लद गया बेचारों पर, वहाँ से निकले तो MBA और अभी पढ़ ही रहे थे की मोटी तनख्वाह की नौकरी! अब तनख्वाह मोटी तो जिम्मेवारी भी उतनी ही विशाल! यानि बड़े-बड़े targets...
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कमबख्त ये दुनिया, बड़ी कठोर है और ये जिंदगी, अलग से इम्तहान लेती है! आपकी कॉलेज की डिग्री और मार्कशीट से कोई मतलब नहीं उसे! वहाँ कितने नंबर लिए कोई फर्क नहीं पड़ता! ये जिंदगी अपना अलग question paper सेट करती है! और सवाल साले,सब out ऑफ़ syllabus होते हैं, टेढ़े मेढ़े, ऊट-पटाँग और रोज़ इम्तहान लेती है, कोई date sheet नहीं!
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एक बार एक बहुत बड़े स्कूल में हम लोग summer camp ले रहे थे दिल्ली में। Mercedeze और BMW में आते थे बच्चे वहाँ। तभी एक लड़की, रही होगी यही कोई 7-8 साल की, अचानक जोर-जोर से रोने लगी! हम लोग दौड़े, क्या हुआ भैया, देखा तो वो लड़की हल्का सा गिर गई थी। वहाँ ज़मीन कुछ गीली थी सो उसके हाथ में ज़रा सी गीली मिटटी लग गई थी और थोड़ी उसकी frock में भी!! बस!!! सो वो जार-जार रोए जा रही थी! खैर हमने उसके हाथ धोए और ये बताया कि कुछ नहीं हुआ बेटा, ये देखो, धुल गयी मिटटी  खैर साहब, थोड़ी देर में high heels पहने उसकी माँ आ गई... और उसने हमारी बड़ी क्लास लगाई कि आप लोग ठीक से काम नहीं करते हो, लापरवाही करते हो, कैसे गिर गया बच्चा, अगर कुछ हो जाता तो? इतना बड़ा हादसा, भगवान न करे किसी और के साथ हो जीवन में...!!!
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एक और आँखों देखी घटना बताता हूँ कि कैसे माँ-बाप स्वयं अपने बच्चों को spoil करते हैं!
हम लोग एक स्कूल में एक और कैंप लगा रहे थे, बच्चे स्कूल बस से आते थे। ड्राईवर ने जोर से ब्रेक मारी तो एक बच्चा गिर गया और उसके माथे पे हल्की सी चोट लग गई, यही कोई एक सेन्टीमीटर का हल्का सा कट! अब वो बच्चा जोर-जोर से रोने लगा, बस यूँ समझ लीजे, चिंघाड़-चिंघाड़ के, क्योंकि उसने वो खून देख लिया अपने हाथ पे! खैर मामूली सी बात थी, हमने उसे फर्स्ट ऐड दे के बैठा दिया! तभी, यही कोई 10 मिनट बीते होंगे, उस बच्चे के माँ बाप पहुँच गए स्कूल... और फिर वहाँ जो रोआ-राट मची... वो बच्चा जितनी जोर से रोता, उसकी माँ उससे भी ज्यादा जोर से चिंघाड़ती और एक तरफ़ उसका बाप जोर-जोर से चिल्ला रहा था, पागलों की तरह! मेरे बच्चे को सर में चोट लगी है, आप लोग अभी तक हॉस्पिटल ले के नहीं गए? अरे ये तो न्यूरो का केस है सर में चोट लगी है!!!
मेरा एक दोस्त जो वहाँ PTI था उसके साथ हम उसे एक स्थानीय neurology के हॉस्पिटल में ले गए। अब अस्पताल वालों को तो बकरा चाहिए काटने के लिए! वहाँ पर भी उस लड़के का बाप CT Scan, Plastic surgery न जाने क्या-क्या बक रहा था! पर finally उस अस्पताल के doctors ने एक BANDAID लगा के भेज दिया।
              एक और किस्सा उसी स्कूल का, एक श्रीमान जी सुबह-सुबह आ के लड़ रहे थे, क्या हुआ भैया, स्कूल बस नहीं आई, हमें आना पड़ा छोड़ने! बाद में पता चला श्रीमानजी का घर स्कूल से बमुश्किल 200 मीटर दूर, उसी कालोनी में तीन सड़क छोड़ के था और लड़का उनका 10 साल का था!!

क्या बनाना चाहते हैं आजकल के माँ-बाप अपने बच्चों को? ये spoon fed बच्चे जीवन के संघर्षों को कैसे या कितना झेल पाएँगे?

अगले परिदृश्य पर गौर फरमाएँ-
                आज से लगभग 15 साल पहले, मेरा बड़ा बेटा 4-5 साल का था, अपने खेत पे जा रहे थे हम। बरसात का season था, धान के खेतों में पानी भरा था। मेरे बेटे ने मुझसे कहा, पापा, मुझे गोदी उठा लो. मैंने कहा कुछ नहीं होता बेटा, पैदल चलो और वो चलने लगा और थोड़ी ही देर बाद पानी में गिर गया! कपडे सब कीचड में सन गए! अब वो रोने लगा, मैंने फिर कहा कुछ नहीं हुआ बेटा, उठो, वो वहीं बैठा-बैठा रो रहा था! उसने मेरी तरफ हाथ बढाए, मैंने कहा अरे पहले उठो तो और वो उठ खड़ा हुआ! मैंने उसे सिर्फ अपनी ऊँगली थमाई और वो उसे पकड़ के ऊपर आ गया। हम फिर चल पड़े। थोड़ी देर बाद वो फिर गिर गया, पर अबकी बार उसकी प्रतिक्रिया बिलकुल अलग थी। उसने सिर्फ इतना ही कहा, अर्रे... और हम सब हँस दिए, वो भी हँसने लगा... फिर अपने आप उठा और ऊपर आ गया। मुझे याद है उस साल हम दोनों बाप-बेटे बीसों बार उस खेत पे गए होंगे, वो उसके बाद वहाँ से आते-जाते कभी नहीं गिरा!

                कल मैं मेरे वह मित्र, नीरज जाट जी की करेरी झील की trekking वाली पोस्ट पढ़ रहा था। 04 दिन उस सुनसान बियाबान में रहे, जिसमें रास्ता तक का पता नहीं चलता, और वो भी  इतनी बारिश और ओला वृष्टि में, ऊपर से लेकर नीचे तक भीगे हुए, भूखे/प्यासे, न रहने का आसरा न सोने का ठिकाना!!! उस कीचड भरे मंदिर के कमरे में, उस बिना chain वाले स्लीपिंग बैग में, रात बिता के भी, कितने खुश थे वो। इतना संघर्षशील आदमी भला क्या जीवन में कभी हार मानेगा?

             कार्तिक राजाराम! जीहाँ, यही नाम था उस लड़के का। काश उसे भी बचपन में गिरने की, गिर-गिर के उठने की, बार-बार हारने की, और हार के बार-बार जीतने की ट्रेनिंग मिली होती!!!

          कठोपनिषद में एक मंत्र है, उत्तिष्ठत जाग्रत प्राप्य वरान्निबोधत। उठो जागो और लक्ष्य प्राप्ति तक आगे बढ़ते रहो। शुरू से ही अपने बच्चों को इतना कोमल, इतना सुकुमार मत बनाइए कि वो इस ज़ालिम दुनिया के झटके बर्दाश्त ही ना कर सके!!

             एक अंग्रेजी उपन्यास में एक किस्सा पढ़ा था- एक मेमना अपनी माँ से दूर निकल गया। आगे जाकर पहले तो भैंसों के झुण्ड से घिर गया, उनके पैरों तले कुचले जाने से बचा किसी तरह! अभी थोड़ा ही आगे बढ़ा था कि एक सियार उसकी तरफ झपटा! किसी तरह झाड़ियों में घुस के जान बचाई तो सामने से भेड़िए आते दिखे!! वह बहुत देर तक वहीं झाड़ियों में दुबका रहा, फिर किसी तरह माँ के पास वापस पहुँचा तो बोला, माँ, वहाँ तो बहुत खतरनाक जंगल है!!!
Mom, there is a jungle out there.

"इस खतरनाक जंगल में जिंदा बचे रहने की ट्रेनिंग अभी से अपने बच्चों को दीजिए।"

Monday, June 11, 2018

High Court Order In Gratuity Related Case

 Delhi HC order on WP filed regarding enhancing gratuity limit w.e.f 01.01.2016

* IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI

             Date of Order: June 01, 2018
 
W.P.(C) 6423/2018
  LAXMI KANT SHARMA AND ORS. ..... Petitioners
Through :  Mr. R. S. Mishra and Mr. A. K. Pandey, Advocates

  versus

  UNION OF INDIA AND ORS.  ..... Respondents  Through :  Mr. Vikram Jetly, CGSC for R-1-
  4/UOI.
  Mr. H. S. Parihar & Mr. K. S. 
  Parihar, Advocates for R-6/RBI.  Mr. V. Sudeer and Mr. M. Chandra    Sekhar, Advocates for R-5.

CORAM:
HON'BLE MR. JUSTICE SUNIL GAUR

O R D E R
  (ORAL)
 
1. Petitioners’ Representations seeking the benefit of enhanced gratuity limit from `10 lacs to `20 lacs w.e.f. 1st January, 2016 stand declined vide impugned order of 7th May, 2018 [Annexure P-3 (Colly)], while noting that the enhancement of ceiling limit of the gratuity amount shall be payable w.e.f. 29th March, 2018.  In the Representations [Annexure P-2 (Colly)], petitioners had relied upon Office Memorandum of 4th August, 2016 (Annexure P-1) which grants similar benefit to Government servants w.e.f. 1st January, 2016. 

W.P.(C) 6423/2018 Page 1 of 2


2. Learned counsel for petitioners submits that even Reserve Bank of India has granted the benefit of enhanced ceiling limit of gratuity to its employees.
3. Upon hearing, I find that impugned order of 7th May, 2018
[(Annexure P-3 (colly.)] needs to be re-considered as petitioners’ plea based on Government of India’s Office Memorandum of 4th August, 2016 (Annexure P-1) was specifically taken in the Representation, has not been considered in the impugned order.
4. In light of the aforesaid, this petition is disposed of with direction to fifth respondent to re-consider petitioners’ Representation [Annexure P-2 (colly.)] and a speaking response thereto be given within a period of six weeks and the fate of Representation [Annexure P-2 (colly.)] be made known to petitioners within two weeks thereafter, so that petitioners may avail of the remedies as available in law, if need be.
5. With the aforesaid direction, this petition is disposed of.
Copy of this order be given dasti to learned counsel for the parties.


(SUNIL GAUR)
JUDGE
JUNE 01, 2018
SRwt

W.P.(C) 6423/2018 Page 2 of 2


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