scholarly journals Retrospective Operation of Amendments in Taxing Statues vis-à-vis Judicial Decisions

2022 ◽  
Vol 9 (1) ◽  
pp. 74-82
Author(s):  
Niranjanaa. A
Keyword(s):  
Indian Government ◽  
Judicial Decisions ◽  
The Past

The cardinal principle of interpretation of a taxing statute is that every statute is prospective unless it is expressly stated that it is retrospective. The term retrospective means operating from a date in the past or taking effect from a past date. Thus, a taxing statute is said to have retrospective operation only when it is expressly or by necessary implication states that it will operate from a date in the past. The Indian revenue in spite of this settled principle of interpretation often tends to retrospectively impose tax for the purpose of gaining revenue. In addition to this, the Indian government has many times made retrospective amendments in the disguise of clarificatory and declaratory amendments. However, the Indian judiciary has always been the saviour of these kind of interpretations and amendments. The judiciary has given different principles both in favour of and against retrospective operation of taxing statutes. Thus, this paper first of all tries to identify the principles against and in favour of retrospective operation of taxing statutes. Then it explains about how a declaratory or clarificatory amendment of a taxing statute should be interpreted. Finally, it points out the rules laid down by the judiciary on retrospective operation of taxing statutes. Keywords: Clarificatory amendments, Declaratory amendments, Judicial rulings, Principles of interpretation, Retrospective operation.

Effectiveness of Financial Inclusion Initiatives

2018 ◽  
pp. 48-65
Author(s):  
K. Sanal Nair ◽  
Saumya Jain
Keyword(s):  
Research Methodology ◽  
Financial Services ◽  
Credit Card ◽  
Financial Inclusion ◽  
Descriptive Statistics ◽  
Mobile Banking ◽  
Indian Government ◽  
The Past ◽  
The Government ◽  
One Way Anova

An inclusive financial system has been the major agenda of the Indian government over the past few years and several steps have been taken in this direction. The main purpose of the study is to assess the effectiveness of financial inclusion initiatives taken by Rajasthan government. A questionnaire was drafted and was sent to people from weaker section of the society who have been the beneficiaries of the financial inclusion initiative of the government. Research methodology adopted for the study includes descriptive statistics and one-way ANOVA was used to test the association/non-association between the variables. The study concluded towards lack of awareness and usage of financial inclusion initiatives, especially internet, mobile banking, and credit card. In terms of experience with financial services, respondents were positive towards interest on loans and help received by banking staff with respect to documentation and identification norms as well as branch timings. However, distance from the bank and the availability of ATM was an issue for them.

scholarly journals Systemic Judicial Authority: The “Fourth Corner” of “The Judicial Trilemma”?

AJIL Unbound ◽  
2017 ◽  
Vol 111 ◽  
pp. 349-353
Author(s):  
Gleider Hernández
Keyword(s):  
International Law ◽  
Judicial Decision ◽  
International Court Of Justice ◽  
Judicial Decision Making ◽  
International Courts ◽  
Judicial Decisions ◽  
The Past ◽  
Court Of Justice ◽  
International Court ◽  
Empirical Social Science

Jeffrey Dunoff and Mark Pollack's Judicial Trilemma is a refreshing challenge to prevailing narratives about judicial decision-making in international courts and tribunals and is part of a growing wave of scholarship deploying empirical, social science-driven methodology to theorize the place of judicial institutions in the international legal field. Seeking to peek behind the black robes and divine the reasoning behind judicial decisions without descending into speculation and actively trying to thwart considerations of confidentiality is a fraught endeavor on which I have expressed skepticism in the past. The Judicial Trilemma admirably seeks to overcome these challenges, and I commend the authors for tackling the hard question as to whether one can truly glance behind the black robe.

scholarly journals Micro Financing Regulation and Women Empowerment

2014 ◽  
Vol 4 ◽  
pp. 18-31
Author(s):  
SHOBHNA JEET
Keyword(s):  
Women Empowerment ◽  
Indian Government ◽  
The Past ◽  
Legal Provisions ◽  
Self Help ◽  
Development Goals ◽  
Regulatory Aspect ◽  
Recent Initiative ◽  
Self Help Groups

India has achieved phenomenon economic growth in the past decade, but found lacking in the achievement of targets fixed under millennium development goals by 2015. These development goals have fully acknowledged the incredible role of women in the system, and prompted the policymakers to address the gender issues on every front be it economic, political and social. In this spirit, the empowerment of women has been well considered in the recent literature for making the present systems smoother. The recent initiative of Indian Government in the form of launching a “Women Bank” seems a remarkable step in the direction of women empowerment. However, it raises various questions related to the lending to women and women run businesses, supporting women self-help groups, financial inclusion, etc. There are various measures for women empowerment, but present study is an attempt to explore the existing credit facilities for women in particular through self-help groups. The study aims to highlight key legal provisions in this direction and tries to address the monitoring and regulatory aspect in particular, as the importance of financial regulations at macro level has been widely pronounced by the policymakers for stable financial system.

scholarly journals Surveillance using Face Recognition in Smart Cities

2020 ◽  
Vol 9 (4) ◽  
pp. 2042-2047
Keyword(s):  
Face Recognition ◽  
Video Surveillance ◽  
Crime Rate ◽  
Smart Cities ◽  
Police Department ◽  
Indian Government ◽  
The Past ◽  
Time To Build ◽  
Voting System ◽  
The City

In this project safe city demonstrates how the security in India can be increased with the help of video surveillance using facial recognition. In the Aadhar Card database, the Indian Government has stored fingerprint and Iris details of every civilian in India. But the Indian Government is only using the Fingerprint details in the voting system to avoid fake votes. With the help of this project any person roaming in the city limit can be easily monitored. This will be a very useful technology for the Police Department of India to track the criminals and to reduce crime rate. Whenever a person or criminal is needed to be traced , the photo of the target is uploaded into the software. The uploaded photo will be cross-checked by the software with the videos captured from the surveillance cameras. It will then identify the person based on the percentage of accuracy to be matched. In the past 5 years Indian Government have made many cities into smart cities. But now it’s time to build safe cities for India.

Mutual Funds

GIS Business ◽  
2019 ◽  
Vol 14 (4) ◽  
pp. 201-208
Author(s):  
Sonal Kumawat ◽  
Hemraj Kumawat ◽  
Vaishali Sharma ◽  
Pooja Verma ◽  
Priyanka
Keyword(s):  
Mutual Funds ◽  
Mutual Fund ◽  
Investment Decision ◽  
Indian Government ◽  
The Past ◽  
Adequate Knowledge ◽  
Investment Decision Making ◽  
Fund Industry ◽  
Mutual Fund Industry ◽  
Unit Trust

The Indian mutual fund industry witnessed a remarkable performance in the past 30 years. After independence, with the joint effort of the Indian government and the Reserve Bank of India, the establishment of Unit Trust of India marked the beginning of the mutual fund industry in India. With the opening of mutual fund industry in India, investors started taking the advantage of multiple investment opportunities. This leads to increase in savings to the funds along with banks. Mutual funds have given consistent favorable returns over the past year despite of slow growth. For making an investment in a highly sophisticated and complex financial market, investors need the support of financial experts to take an informed decision. These financial experts are mutual funds who act as an intermediary. Association of Mutual Funds in India is established to protect the interests of mutual funds along with its unit holders and to ensure the development of Indian mutual fund industry on ethical and professional lines. Today, investors prefers to invest in mutual funds amongst other investment options as mutual funds ensures protection of their interest by making an optimum investment decision making. Investment in mutual funds proved to be advantageous to those investors who are ready to take higher risk in order to earn higher return but they lack adequate knowledge of the market.

The Imperial Record Department

2018 ◽  
pp. 91-145
Author(s):  
Sabyasachi Bhattacharya
Keyword(s):  
New Record ◽  
Historical Records ◽  
Indian Government ◽  
The Past

The Imperial Record Department was formed in March 1891. This chapter looks at the objectives and issues before the new Record Department in the first 25 years of its life. While the stronger voice from within the bureaucracy spoke of the archive as an instrument of governance, there was another approach that laid emphasis on ideological issues, Britain’s imperial image, and the interpretation of the past of the Indian Empire. The chapter also explores the routine functions that the Imperial Record Department was expected to perform. It also traces the events that serve to illustrate, first, the stout resistance of the bureaucracy to opening the records not only of the British Indian government, but also records of pre-British regimes in their possession, and second, the equally staunch struggle of the Indian intelligentsia to recover their own historical records.

Minorities in Correction

1974 ◽  
Vol 20 (4) ◽  
pp. 339-346
Author(s):  
Daniel L. Skoler ◽  
Ralph Loewenstein
Keyword(s):  
Racial Composition ◽  
Judicial Decisions ◽  
The Past

One of the most striking manpower problems in our correc tional systems is the vast disparity in racial composition between inmate populations and correctional staffs. This imbalance has stimulated a move to increase minority hiring in correction. In the past two or three years, developments on three levels—rhetoric, judicial decisions, and administrative regulations—offer hope that the goal of increased minority hiring will be realized.

Class action suits by shareholders in India

2016 ◽  
Vol 23 (2) ◽  
pp. 414-426
Author(s):  
Dishi Bhomawat
Keyword(s):  
Corporate Governance ◽  
Class Action ◽  
Indian Government ◽  
Content Type ◽  
News Reports ◽  
The Past ◽  
Class Action Suits ◽  
Indian Law ◽  
Meta Analyses ◽  
Practical Implications

Purpose As a part of the overhaul of the corporate governance norms, the Indian Government recently introduced class action suits for shareholders in India. This paper aims to analyze the efficacy of the existing legislation in its present form. It also examines whether the Indian law is equipped to handle the globalized markets, wherein shareholders are spread across different continents. Design/methodology/approach The paper relies on meta-analyses. This study analyzes the existing case laws, news reports and legislative materials. Findings The author, through her analyses, has concluded that the introduction of class action suits into the Indian corporate governance regime is only a half-hearted attempt. The Indian lawmakers have failed to learn from their foreign counterparts. There are no provisions to deter frivolous litigation. Furthermore, it is contentious whether the Indian law will be able to cater to transnational class action suits. Originality/value This paper is original. There is a scarcity of literature on Indian corporate governance norms. This paper examines the very nascent concept of class action suits in India. India has become an investment hub in the past decade. Therefore, this paper has practical implications in understanding the Indian legal setup, in comparison to its foreign counterparts.

The Canning Mission to Burma of 1809/10

1979 ◽  
Vol 10 (1) ◽  
pp. 119-138
Author(s):  
G.P. Ramachandra
Keyword(s):  
Indian Ocean ◽  
Central Theme ◽  
Indian Government ◽  
The Past ◽  
Sovereign Authority ◽  
The Indian Ocean

The Canning mission of 1809/10 lacks a clearly defined central theme. John Canning was sent to Burma by the British Indian Government to secure Burmese acquiescence in the British blockade of the French Isles of Mauritius and Bourbon, the centres of French privateer activity in the Indian Ocean. While in Burma, however, Canning entered, without authority from his government, into an understanding with the Ein-gyi Paya, or Heir Apparent to the throne of Burma, by which the latter could appeal to the British upon the death of the King for military help against rivals who were expected to contend for the throne themselves. Two further issues arose: King Bodawpaya, Canning discovered, claimed the eastern portion of Bengal on the ground that in the past the area had been subject to Arakan, which still had a right over it that the Burmese had inherited after their conquest of that state in 1785. He also wanted direct relations with the King of England, on the ground that the Governor-General, having only delegated and not sovereign authority, was his inferior in rank. The King was also by this time very capricious and impulsive at times; he was capable of issuing rash, imperious orders, which would have serious consequences if as sometimes happened they were actually carried out. Traces of rashness and imperiousness seem to be present in his behaviour in 1810 even though his viewpoint on eastern Bengal and on sovereignty had nothing to do with peculiarities of temperament.

scholarly journals The Right to Informational Self-Determination in the Context of Selected Judicial Decisions and Practical Background

2019 ◽  
Vol 4 (2) ◽  
pp. 16-29
Author(s):  
Andrea Erdősová
Keyword(s):  
Information Age ◽  
Codes Of Ethics ◽  
Third Parties ◽  
Self Determination ◽  
Identity Information ◽  
Judicial Decisions ◽  
The Past ◽  
Private Data ◽  
The Individual ◽  
The Right

It is essential to address in particular the comprehensive prevention of breaches of the right to informational self-determination and whether the persons concerned are aware that they “voluntarily agree” to pass on their identity information to third parties. It is alarming nowadays what amount of private data are available at their disposal for companies or private persons regarding other persons and how easy it seems to obtain this data. In today’s information age and the era of more advanced use of artificial intelligence, it will be more necessary than in the past to define what the individual intended, what he agreed with, and what he eventually approved as data privacy.In order to ensure the protection of the individual and his/her privacy, it is therefore necessary to respond to and refine the existing sources of law, especially to establish codes of ethics taking into account the modern technological and social development.

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