Karnataka High Court Stikes Down Entry Tax on Motor Vehicles

The High Court on Friday struck down section 4B, 4BB of the Karnataka Tax on Entry of Goods into Local Areas Act, 1979 (click for the PDF version of the Act) which levies entry tax on vehicles purchased outside the state.

While allowing a batch of petitions filed by transport companies and individuals, Justice N Kumar (click for Profile of His Lordship) quashed the notification dated July 26, 2003 which allows for levy of entry tax on vehicles and directed the state to refund the tax collected from the petitioners within four weeks. The court has observed that levying of entry tax on the vehicles was against the concept of globalisation, privatisation and liberalisation. “The economic benefits of development should reach every citizen wherever he lives within the country. The people of the state must sink and swim together. The long-run prosperity and salvation lies in union and not in division,” the bench observed.

Economic unity can be achieved only if the benefits enjoyed by the people in one state are also available to people of other states by demolishing these kind of (levying entry tax) artificial boundaries and barricades. These barricades separate one state from another and so they are not healthy in the present context of globalisation and liberalisation, the bench remarked. The people of both the states benefit from free flow of trade and commerce. Such benefits should be extended beyond the state borders. So neighbouring states must wake up to the hard realities of life and reduce the tax burden on people, Justice Kumar said.

TAXES TO BE AXED

With retrospective effect from January 2000 to March 31, 2003, the finance department had issued a notification dated July 26, 2003 levying entry tax on vehicles. For motor cars, jeeps, trucks, vans and light diesel vehicles, the entry tax was 12 per cent. For three wheelers, eight per cent and for tractors, power tillers and all agricultural equipment, the entry tax was four per cent.

Source - Indian Express

The court admitted a petition filed by Messrs L & T Case Equipment Private Limited and 150 others, seeking to quash the notification issued on levy of entry tax under the section 4 (b) along with 4 (6) (6) of the Karnataka Tax on Entry of Goods into Local Area Act-1999. Accordingly the State had fixed 12 per cent as entry tax on cars, two wheelers, jeeps, trucks, vans, diesel vehicles, eight per cent on three wheelers and earth movers and four per cent on tractors, tillers and agro equipment.

Justice Kumar observed that the makers of the Constitution had favoured free movement and exchange of goods throughout India, which is necessary for the economy and for improving living standards of the country. In his 200-page judgment, he noted that Article 301 emphasises that the economic unity of the country would provide the main sustaining force for stability and progress of the political and cultural unity of the country. Justice Kumar pointed out that in the present context of globalisation, privatisation and free economy, the national boundaries and barriers should be sidelined for the benefit of economic development of the world, "If a state's economy should be prosperous, because of the tax holidays and lower tax rates, it only shows a mature political leadership vibrant tax planning and marshalling resources available in the state. It is worthy of emulation by other states by free flow of trade and commerce from such a state to neighbouring states." The Court directed the State to refund the collected entry tax within four weeks.

Source - Deccan Herald

High Court strikes down entry tax on motor vehicles

BANGALORE: In what could be described as a blow to the State Government, the Karnataka High Court on Friday struck down the provision relating to entry tax on motor vehicles. Justice N. Kumar passed the landmark judgement on petitions by L&T Equipments Private Limited, Lakshmi Constructions, and 100 others.

The petitioners had challenged the constitutional validity of Section 4B of the Karnataka Tax on Entry of Goods into local areas (State) and a notification of July 26, 2003, prescribing the rate of entry on motor vehicles brought from other States into Karnataka. They said Section 4B was included for the first time in the Act with effect from April 1, 1995. This related to tax levied on entry of motor vehicles from outside the State whereas locally manufactured automobiles were exempt from this levy. Subsequently, Section 4B was substituted by 4 BB with effect from April 1, 1995. This meant that almost all categories of motor vehicles purchased outside Karnataka and brought into the State would have to pay a levy of 12 per cent. The levy on tractors was 4 per cent. The State justified the levy, saying that the tax slabs in neighbouring states were on the lower side due to lower taxation rates and tax holidays.

Source - Hindu

Interview with Karnataka Lokayukta Chief Justice K N Santosh Hegde - Express Buzz

How many times have you unearthed less than you expected from raids ?
How do you handle the officials-
How do they and their family members behave?
Are there any anecdotes you can share with us?
— P N Nayak, Belgaum

There are many instances when we had information which we believed to be true that officers we were raiding had much more than what we could unearth during the raid. I get a feeling that the corrupt officers are now well prepared and expect the raid any time. Therefore, these days, it is very difficult to confiscate cash and excessive jewellary. It is also possible that illegally acquired cash has a ready made market amongst builders, movie makers and other type of speculative trader as hand loan, hence these officer do not keep cash at home.

But it is difficult to hide documents pertaining to immovable properties because copies of the same is available in registration offices. Information gathering is a very long and tedious procedure. Before a raid is conducted our officers will have to gather correct information with great difficulty. There are instances of seeking sympathy from the raiding staff or being aggressive or abusive. But the raiding officers are normally well trained to deal with the situations. I have known instances when the officials whose house are being raided having jumped over the compound wall and run away to resist arrest along with incriminating documents.
There was an instance when a high ranking officer had managing to take a brief case and hide it in the neighbour’s house, which came to our knowledge two days after our raid. There are many instances of peculiar conducts of corrupt officers. To mention a few, there was one officer who had purchased new shirts and continue to wear till it stinks and thrown it away. The raiding party in that case also found nearly Rs 50,00,000 in small bundles and in envelopes carelessly scattered in a bed room as if money is a small amount not to be taken care of. Recently we had an instance when we found an officer in possession of 20 brand new designer suits and over 600 shirts and trousers and 27 watches.

Click Here for the Karnataka Lokayukta Act and Rules, Lokayukta Portal, Location of the Bangalore Office, and Lokayukta on Facebook

For more in this Article - ExpressBuzz (Source)

News - Dubai-bound ship runs aground near Karwar

Karwar (KTK),Jul 17 (PTI) A Dubai-bound commercial ship with 11 crew members, including six Indians, on board today ran aground off the Karwar coast.

The ship travelling from Malaysia to Dubai was carrying 10 crew members, including six Indians, three Iranains and a Siberian national, in addition to the captain, Karwar Port Director Mohan Raj Gatta said.

The authorities deployed tugs and launched operations to rescue the crew, he said.

The ship M B Shaheen, carrying fuel and lubricant oil, is owned by Five Flower Trading Company of Obalali state of Dubai, Gatta said.fullstory

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Other News Sources -
Sahil Online, Times of India, Times of India - 2

99-year-old lawyer wows India - video

Pune: Lawyers at the District and Sessions Court in Pune recently celebrated the birthday of their longest-practising colleague. Advocate Shivram Abhyankar is 99-years-old and still goes to court every week. Lawyers at the district court in Pune gathered to wish their most senior colleague on his birthday. Advocate Shivram Abhyankar considers his age as a matter of mere statistics. As a lawyer, he has been practising for more than 70 years. At his home in Pune, we asked why he still insists on going to court. "Old cases (that I too on) are still going on. Who is to complete them? With the help of assistants, I am completing them. For exmple, next week I am completing two cases," said Abhyankar.

This enthusiastic nonagenarian remembers the days before independence. Inspired by Gandhiji's Satyagraha, Abhyankar had attended a meeting banned by the British for which he served six weeks in jail. "I was required to grind grains for six weeks. I was working on the wheel that was formerly occupied by Vinoba Bhave," he said proudly. Clients come to thank this lawyer who has won several important cases over the decades. He has witnessed the growth of the country's legal system after independence. But at heart, Abhyankar says he is disappointed.
"Oh vast difference! Now there are so many laws, so many courts, so many lawyers. But the quality of the work is not so much," Abhyankar lamented. He does not plan to hang up his lawyer's cloak soon though.

News Source

99-year-old lawyer wows India - video

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Karnataka State Law University Ordinance, 2008

An Ordinance to establish and incorporate a Law University dedicated for study and research in Law through systematic instruction, teaching and training.

Objectives of the University shall extend, beyond formal education, to –

(a) bring about a general awareness of Law in its content, context, meaning and purpose;

(b) institute Applied Branches of Law such as Legislative Drafting, Statutory Interpretation, Conveyancing and Judicial Process;

(c) train Law Practitioners in aspects of Investigation and methods of Analytical Evidence and Integral Proof;

(d) promote Alternate Dispute Resolution Methods;

(e) inform the dynamics of Law by setting up Law Clinics, Nyaya Panchayaths and promoting Litigation Free Societies;

(f) institute Para-Legal Courses for Judicial Secretaries, Para-legal Counseling, Judgment Writers, Legal Assistants, Advocates’ Clerks, Client Servicing and Legal Service

Full Text of the Ordinance here (Pdf)...

In the News : -

The Karnataka State Law University has prepared a Rs. 100-crore master plan for the development of the university campus at Rayapur in Dharwad district. Source

The newly set up Karnataka State Law University Law School will go hi-tech from its very first academic year. While laptops and combo cards will replace the traditional textbooks and identification cards, AC classrooms, LCD projectors and digital boards, e-library, LPO centre, and others will give the campus a world-class touch. KSLU vice-chancellor J S Patil told TOI that each of their student will use laptops in classrooms which are uploaded with the syllabus of particular courses, along with related study materials. The desks will have provisions to charge laptops. The text will also be taught through audio facility using 20 different voices and accents. The V-C said State Bank of India, which has opened its branch on the campus, has agreed to provide loans to students for laptops.
The multi-purpose combo card will act as an identification-cum-punching card using which the students can enter the classrooms and access the library any time. Patil maintained that it will be the first law school in the country with such features. He plans to network all 85 law colleges affiliated to the university. Special lectures by eminent jurists will be beamed live in all colleges in real time. Discussions are on with global television network providers for a dedicated TV channel on the lines of IGNOU. The website of the university will be connected to TV once the system is ready, he said. Source

Lawyer-Novelists - Success stories - Legalweek

Success stories- Legalweek

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Alex Aldridge meets the next generation of literary lawyers and asks what it takes to get published

With their weakness for long-winded sentences, concern with preserving reputation and grinding 24/7 workloads, lawyers arent the sort of people youd immediately associate with creative writing. But the link between law and literature has always been strong. And where Charles Dickens, Henry Cecil Leon and John Mortimer once walked, now come the next generation of lawyer-novelists.

One Temple Gardens barrister Tim Kevan “AKA Times Online legal blogger BabyBarista “ is the lawyer-turned-writer of the moment. The commercial disputes and personal injury specialist™s first novel, BabyBarista and the Art of War, will be published by Bloomsbury in July.

Having begun BabyBarista as an independent blog three years ago, Kevan was contacted by The Times with an offer to host the blog on its website about six months after he started writing. A book deal followed soon after. What has happened is beyond my wildest dreams, says Kevan, who did most of the writing while “sitting on trains to various courts. He adds that he has no problem adapting his style to make it accessible to non-lawyers: Barristers are, by nature, storytellers. And the human interest side of life at the Bar makes great material for books.

Indian Union Budget 2009: Highlights & Report

Indian Union Budget 2009: Highlights & Report

Source - Here

Here are the Complete Highlights of Budget

• Fiscal deficit up from 2.7 6.2% to 6.8% of GDP
• ‘Aam admi’ is focus of all programmes and schemes .
• IT exemption limit raised; Rs 15,000 for Sr.citizens
• Limit raised by Rs 10,000 for tax payers, including women
• 10% surcharge on personal income tax scrapped
• Fringe Benefit Tax abolished
• No change in corporate tax
• Defence gets Rs 1,41,703 cr, up 34%
• Total fiscal stimulus in 2008-09 amounts to Rs 1,86,000 cr
• IIFCL to evolve mechanism for increased funding of infra
• IIFCL to re-finance commercial bank loans up to 60 per cent in critical objects through PPP to tune of Rs 1,00,000 cr
• Allocations for highways being stepped up by 23 per cent
• Funds for housing, amenities for urban poor up Rs 3,973 cr
• Funds for JN Urban Renewal Mission up 87% to Rs 12,887 cr
• Assistance for storm-water drainage project up by Rs 300 cr
• Farm credit target up at Rs 3,25,000 cr from Rs 2,87,000 cr
• Interest rates incentive to farmers to repay loans on time
• Additional Rs 1,000 crore for accelerated irrigation scheme
• Export Credit Guarantee scheme extended till March 2010 * 2% interest subvention (IS) scheme extended till March 2010
• IS scheme to cover 7 job-oriented sectors, including textile, handicrafts and handlooms.
• Commodity Transaction Tax abolished
• New pension system trust exempted from STT; DDT
• Minimum Alternate Tax hiked to 15% from 10%
• Tax holiday on petro sector extended to natural gas
• 100% tax deduction on political donation
• Stimulus for print media for another six months
• Fertiliser subsidy to be nutrient-based, not price
• Expert Grp to form viable pricing for imported petro goods
• Banks and insurance firms to remain in public sector
• Rs 100 cr one-time grant to expand banks in unbanked areas
  Govt committed to provide Rs 100 a day as wages under NREGA
• Allocation of Rs 39,100 cr to be made for NREGA
• NREGA coverage increased to 4.74 crore households in FY’09
• Work National Food Security scheme has begun
• Allocation for Bharat Nirman being raised by 45 per cent
• Rs 2,000 cr rural housing fund under National Housing Bank
• Mission for female literacy with focus on minorities, SC/ST * 50% of all rural women to be brought into SHG programmes
• Full interest subsidy for students in select institutions
• Five lakh students to benefit
• Modernization of national employment exchanges
• Action for social security to unorganized sector workers
• New pension benefits for 12 lakh jawans and JCOs from July
• One lakh dwelling units for paramilitary forces personnel
• Unique Identification Card to citizens in 12-18 months
• Provision of Rs 120 crore for UIC project
• Rs 2,113 crore allocated for IITs and new IITs
• Rs 3472 cr for Commonwealth Games from Rs 2112 cr
• Customs, excise and service tax base rates unchanged
• For Indira Awas Yojana, allocation increased 63%
• Incom Tax returns to be made simpler
• 8 missions being launched under Plan on climate change
• Allocation for market development assistance scheme up 148%
• Allocation for Rural Health Mission raised by Rs 257 cr above interim budget
• Rs 500 cr for rehabilitation of Sri Lankan Tamils
• Rs 1,000 cr for infrastructure in cyclone-hit area in WB
• Total expenditure crosses Rs 10 lakh crore in history of India for first time.
• Share of direct taxes in revenue increased to 56% in FY’09

Here is a pdf that will give you a complete overview and detailed highlights of Indian Union Budget 2009

Career Options for a Lawyer...

A Panel Discussion at http://abovethelaw.com....

"The good news is, you can do anything with a law degree. The bad news is, you can do anything with a law degree." A legal education is broadly applicable to many fields. Lawyers have gone on to become successful entrepreneurs, award-winning journalists, and television celebrities (or the talent agents who represent them). But this sheer breadth of choice also makes the process of settling upon an alternate career path that much harder.

According to Mantis, the process of figuring out an alternative career can take months, maybe even half a year. Before deciding to move on from law, think about whether there is something else you might want to do within the legal profession. It could be that one legal job that isn't a good fit is tainting your view of the entire field. Don't jump too quickly; take the time to think through all your options.

More Reading here....

My Alma Mater - SDM Law College, Mangalore

This is the profile of my Alma Mater - Law College wherein I obtained by Law Degree studying there from 993 to 1998.

Shri Dharmasthala Manjunatheshwara Law College and Post Graduate Studies and Research in Law is a premier institution in Legal Education in coastal Karnataka is sponsored and managed by Shri Dharmasthala Educational Society (R.), Ujire, D. K. District under the benevolent presidentship of Padmabhushana DR. D. Veerendra Heggade. ‘Dharmasthala’ a religious abode known for Dharma, Nyaya and traditions has an unique place in the cultural ethos of India. The College imparts quality legal education in both 3 Years and 5 Years integrated course with ample opportunities for practical training.

The college has been enlisted as one of the top TEN law schools as well as one of the best private law college in the country. The Mangalore University has allowed the college to start Post Graduate Studies in Law and college has started a Master Degree in law with specialization in Business and Trade Laws. Over the years the college has witnessed an excellent academic performance by cornering the majority of ranks announced by the Mangalore University in LL.B. examinations. Apart from this, S.D.M. Law College has been accredited very high by NAAC with B ++ grade. With the establishment of the Karnataka Law University, Hubli - Karnataka , the college will be offering all degrees and Diplomas under the banner of Karnataka Law University.

The Law College is situated at Kodialbail, M.G. Road, Mangalore. Mangalore is the District Head Quarters of Coastal District. The College is 2 K.M. away from Mangalore Railway Station, ½ k.m. away from KSRTC Bus stand. Mangalore has the facility of Airport which is 22 k.m. away from the College.

The college is pioneer in introducing an innovative method of practical training which has been even emulated by the Bar Council of India which inturn prescribed the same module for the Law colleges across the country. To equip students with community orientation, the college organizes legal aid camp every year by selecting an identified village after having a detailed survey by the students identifying the local problems i.e. civil, criminal, revenue, labour, matrimonial etc. Our students have to attend the chambers of the advocates in order to equip themselves with the ideas on client interaction and court procedures. They have to regularly attend courts in order to understand law in action. Eminent personalities from legal and non-legal background would visit the college to deliver the guest lectures on socio legal topics. A separate paper has been set out to equip students in order to acquire the skills of drafting of legal documentation and other related legal works.

The students are also exposed to basic knowledge of computers to enable to them cope up with the technological developments related to law. The Moot Court, Mock Trials and client interview enhance their argumentative skills and critical analysis of legal problems. The seminars, projects have resulted in understanding the problems of the society from clear-cut perspective. The opportunities provided to our students to enroll themselves for internship training with various law firms, advocates office have greatly helped them to mould their career. The syllabi capsuled in such a manner so as to encompass the recent trends in intellectual property regime, cyber-laws, law and medicine.

As it is rightly put by Dr. N.L.Mithra, the Director of National Law school of India University who opined “This is one of the very best institution for legal education that I have seen comparable easily with internationally with reputed ones.”

Website - http://www.sdmlc.org/ and http://www.sdminstitutions.org/law%20college%20mangalore.html

CYBER-CONVICTION

CYBER-CONVICTION

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May 03, 2009 (Asia Pulse Data Source via COMTEX) -- Conviction in only four cases of cyber crimes so far : Cyber crimes may be spiralling but the country is grappling with poor conviction rates in courts as only four people have been held guilty for internet-related crimes so far.
The four convictions of cyber crime include an incident in 2003 when Sony India Private Limited owner of www.Sony-sambandh.Com filed complaint against a NOIDA based call centre worker for online cheating.

One Arif Azim gained access of credit card details of an American national and bought Television and cordless headphone on the website using the data. "Azim was convicted by the court under various IPC sections of fraud. However, the court released him on probation for one year after it felt that that he was a young boy of 24 years and a first time convict," Duggal, who was the counsel in the case, said.

The National Crime Record Bureau data states that between 2004-07, 606 cases of cyber crime were registered under the IPC in which 560 accused were arrested. A total of 1,231 cases of cyber crime were also registered under the IT Act and 1,546 arrests were made into those cases.

The Information Technology Act came into existence in 2000 in the country but has hardly helped in increasing the conviction rates, Duggal said. "Till date a couple of 100 cases have been filed. Investigations are being done in many and in others, due to lack of evidence, no conclusion could be drawn," he said.

First conviction under the Act took place four years after its inception in which one person was posting obscene messages to a woman on internet chat. "The accused was found guilty of offences under Section 469, 509 IPC and 67 of the IT Act 2000 and was asked to pay a fine and undergo five years imprisonment," he said.

Cases of cyber crime range from tampering with computer documents, to pornography and hacking. In a recent case, a father and son were convicted under the IT Act in Kerala. "A Pentecostal church priest and his son were imposed a fine of Rs 10,000 and one year rigorous imprisonment after they were found guilty of morphing, web-hosting and e-mailing nude pictures of one family," Duggal said. Source

LLB - Law course

Introduction

The Law course is a realm where crises in social and financial areas amid the public are fairly marked. A degree in law not only offers straight opportunities for occupation but provide an instrument to fight against inequality and wrong deeds of all types in the country. Earlier, Law students had few options but nowadays they have plenty of them. From a practitioner lawyer they can become judges in various courts. The prestige is always connected with this profession. Various types of courses and careers are available in this faculty including BA.LLB, LLB, LLM, MCL and Doctor in Law.

Law is a bunch of categorized rules and regulations under which any society or country is governed. Law is one of the most essential and fundamental topic in any country. The Law regulates the rules that define human rights and obligations. People who break these rules have to suffer the penalties for their activities. The Law describes how the government shall impose the rules and penalties. Justice is a proper standard that applies to all human behaviors. Thus, Law is the base of the society and a vital weapon of social change.

A lawyer must have brilliant communication skills and presentation skills. They have to cross check the observer and set up facts before the court. The skills related to analysis are extremely important to a successful lawyer.

LLB is a law course of three-year duration. To get admission for this course, the students have to give an entrance test and a personal interview. The course arrangement is divided into 6 semesters. LLB(General) Degree is offered after the successful completion of the second year. The LLB Degree is awarded only after the completion of three years i.e. six semesters.

According to the specializations, a criminal lawyer is concerned with matters like robbery, arson, rape and murder. A civil law is another specialization. A civil lawyer is concerned with the rights of a person. He draws up wills and comes before the court in financial cases. In some cases, a civil lawyer performs the role of the custodian or the trustee.

Top Five Law Colleges in India

• National Law Institute University, Bhopal.
  
• Symbiosis Law School, Pune.
  
• Law College, Pune
  
• Government Law College, Mumbai.
  
• Gujarat National Law University, Gandhinagar.