Ansari Solicitor Firm

admin

Scope of changes in Birth Certificate

IntroductionBirth certificate is one of the crucial documents that is useful to an individual as to prove his identification and to avail different benefits provided by the government. The Registration of Births and Deaths Act, 1969 governs matters relating to birth and death of an individual. The certificate helps to demonstrate our name, age, citizenship, location of birth and identity of an individual. It establishes the eligibility of an individual to get an admission into school, appear for examination, right to vote, right to marry, right to obtain government documents like Pan card, Passport, Driving License etc.Contents of a Birth Certificate are:• Name of the individual• Sex of the individual• Location of birth• Name of the Parents• Date of Birth• Time of Birth• Registration NumberAuthorities Responsible for Issuing the Birth Certificate Registrar GeneralSection 3 of the Registration of Birth and Death Act, states the appointment of a registrar. The Central Government may, by notification in the Official Gazette, appoint a person to be known as the Registrar-General, India. The Registrar General has the authority to issue directions concerning births and deaths covered under the territory of this act. Chief RegistrarSection 4 of the Act defines Chief Registrar and hereby states that he manages the execution of the act in a concerned state. The Chief Registrar organizes the management of execution of the work, coordinate and supervise the work. District RegistrarSection 5 of the Act defines the appointment of District Registrar by the state government for a specified district. RegistrarRegistrars are appointed for each local area by the state that comes under the jurisdiction of municipality, panchayat or other local authority.Authorities one can approach for correction in the Birth Certificate Municipal Corporation (Local Authorities)Under section 15 of Registration of Birth and Death Act 1969, An individual can approach municipal corporation for changes or correction in birth certificate of an individual. Hon’ble High CourtAs per Article 226 of Indian Constitution, an individual can file a writ of mandamus if an individual is dissatisfied with the order passed by the municipal corporation.Legal Framework under the Registration of Birth and Death Act. 1969Section 8: Person Required to Register Birth and Death:a. Head of the House: The head of the house or household is responsible to report births and deaths taking place in the premises. In absence of such head, the nearest relative to the head or the oldest male of the family is required to report births and deathsb. Hospital: The medical officer of the hospital is authorized to carry out the reporting of birth and deaths that takes place in nursing homes, maternity centres, hospitals, health care centres.c. Jails: The person who is authorized to carry out the management of concerned jail is required to report births and deaths that takes place in the premises.Section 13 – Delay in Registration of Birth Certificate :a. Any birth and death information which is given to the registrar after the expiry of the period limit but within 30 days of the birth or death, shall be registered with a payment of late fees as prescribed.b. Any birth and death information which is given to the registrar after 30 days but within one year of the birth or death shall registered with written permission of the prescribed authority and with payment of fee, with production of affidavit made before a notary.c. Any birth or death which has not been registered within one year of its occurrence, shall be registered only on an order made by a Magistrate of the first class or a Presidency Magistrate after verifying the correctness of the birth or death and on payment of the prescribed fee.Section 15 – Correction in Birth and Death Certificate : “Correction or cancellation of entry in the register of births and deaths. If it is proved to the satisfaction of the Registrar that any entry of a birth or death in any register kept by him under this Act is erroneous in form or substance, or has been fraudulently or improperly made, he may, subject to such rules as may be made by the State Government with respect to the conditions on which and the circumstances in which such entries may be corrected or cancelled, correct the error or cancel the entry by suitable entry in the margin, without any alteration of the original entry, and shall sign the marginal entry and add thereto the date of the correction or cancellation.”Section 20 – Births and Deaths outside India: The section provides provisions relating to birth and deaths of Indian citizens that takes place outside India. Such information is to registered under the Citizenship Act, 1955 and every such registration shall also be deemed to have been dully made under this Act. Corrections that can be made in Birth Certificate Name of the Individual Date of Birth Place of Birth Spelling Error Name of Father or MotherCase Laws• In the case of Dipikaben Vishnubhai Patel Vs Gram Panchayat, Kharnagar, the petition was filed under Article 226 of Indian Constitution in the Hon’ble Hight Court of Gujarat because the Gram Panchayat stated that changing the name of the person in the birth certificate is not under its authority and power. The learned advocate, A.A. Ansari argued that the name of the petitioner is same in every document except the birth certificate, the respondent was directed to change name of the petitioner from “Jollyben” to “Dipikaben” in the birth certificate. The court allowed the petition. • Further in case of Seenipitchai Vs Commissioner, the petition was filed in Madras High Court for the correction in date of birth in birth certificate. The Hon’ble Justice G.R. Swaminathan with reference to section 15 of the Act held that the Commissioner of Melur Municipality is in power to consider the issue and shall do the appropriate corrections in the birth certificate. • In case of Rameshbhai Nathubhai Solanki Vs Rajkot Municipal Corporation and Anr, the Hon’ble Gujarat High Court under section 15 of the Act and Rule 11 of the Gujarat Registration

Scope of changes in Birth Certificate Read More »

AMENDMENT OF PLEADINGS AND PRAYER

The amendment of pleadings can be done under Order 7 Rule 17, the court may at any stage of proceeding allow either of party to amend or alter his pleadings in such manner as may be just and all such amendment made as be necessary for determination of real questions in controversy between parties. But proviso has been added by Code of Civil procedure, 2002 that no application shall be allowed after trial had commenced, unless the court comes to conclusion that even after taking due diligence, party could not have raised the matter before commencement of trial. Before insertion of proviso by Code of Civil procedure, 2002, there has been judicial precedent on granting of leave to amend. In Calcutta High Court decision of Nrising Prasad v. Steel Products Ltd.gave cardinal test for determining whether amendment shall be allowed or not:(1) The first condition must be satisfied before the amendment that such amendment is necessary for determination of the real question in controversy, if not satisfied then it must not be allowed.(2) On the other hand, if amendment is necessary to decide “real controversy” between the parties, the amendment should be allowed even though court thinks that party seeking the amendment will not able to prove amended plea. Thus court may allow amendment for purpose of granting consequential relief as held by Supreme Court in the case of Naduri Yogananda Lakshminarasimhachari v. Agastheswarawamivaru. It may also allow while granting relief on the basis of different approaches on same facts as laid down in A. K. Gupta and Sons v. Damodar Valley Corporation. The other reason could be avoiding multicity of proceedings as held by Apex Court in Paragon rubber Industries v. Pragathi Rubber Mills. There is also judicial precedent set by Apex Courts where “Leave to amend” has been refused. In the case of Ganga Bai v. Vijay Kumar, held that “The power to allow amendment is undoubtedly wide and may be appropriately exercised in interest of justice , but exercise of far-reaching discretionary powers is governed by judicial considerations and wider the discretion, greater care and circumspection on the court”. The leave to amend can be refused by court on the following grounds:(1) When leave to amend is not necessary for determining real question in controversy between the parties.(2) If it introduces a totally different, new and inconsistent case or changing of fundamental character of suit as laid down by Apex Court in Modi Spinning And Weaving Mills, Company Limited Versus Ladha Ram And Company reported in 1976 (4) SCC 320.(3) It would be refused if it take away from other side a legal right accrued in his favour as laid down by Supreme Court in Pirgonda Hongonda Patil Versus Kalgonda Shidgonda Patil. reported in AIR 1957 SC 363.(4) Leave to amend to be refused where application is not in good faith as laid down in above case only. In legal parlance, there is no strict rule or any interpretation regarding amendment in prayer, but this has become judicial precedent that after service of the notice, there cannot be amendment in prayer, but there might be instances where amendment was necessary for addressing controversy fully or meeting the needs of changed circumstances in the given case considering which the competent courts of law have granted amendment of prayers as well##. The Hon’ble Apex Court in the decision of Baldev Singh v. Manohar Singh [(2006) 6 SCC 498] submitted that powers under Order VI Rule 17 of the Code of Civil Procedure should be exercised in such a manner and on such terms to do ultimate justice. In another decision of Supreme Court in Revajeetu Builders & Developers v. Narayanswamy & Sons [(2009) 10 SCC 84] laid down principles for allowing or rejecting application for amendment: (1) Whether the amendment sought is imperative for proper and effective adjudication of the case?(2) Whether the application for amendment is bona fide or mala fide?(3) The amendment should not cause such prejudice to the other side which cannot be compensated adequately in terms of money;(4) Refusing amendment would in fact lead to injustice or lead to multiple litigation;(5) Whether the proposed amendment constitutionally or fundamentally changes the nature and character of the case?(6) As a general rule, the court should decline amendments if a fresh suit on the amended claims would be barred by limitation on the date of application. The decision of Gujarat High court in Schencr Process India Limited v. Videocon Industries Limited [2012 (2) GLH 447] held that the amendment can be granted at any stage of the proceedings and another decision of this court in Charotar Cooperative Housing Society Limited v/s Kalaben Himmatlal Patel in Special Civil Application no. 15177 of 2014 decision dated 21.03.2017 held that the amendment deserves to be granted because it is based on the subsequent factual developments and has direct nexus with the original dispute in the suit. When amendment prayed for does not chart in any way a different course than the area of dispute between the parties in the suit, it has to be allowed.

AMENDMENT OF PLEADINGS AND PRAYER Read More »

Amendment in pleadings

What is Pleading ? As per Order VI Rule 1, “Pleading” shall mean plaint and written statement. Object and Interpretation of Order VI rule 17. The Provision related to Amendment of Pleadings gives power to the civil court to allow parties to alter, amend or modify the pleadings at any stage of proceedings. Provision for Amendment of pleadings has been stated in Order 6 Rule 17 of the Code of civil procedure. But the court will allow amendment only if this amendment is necessary to determine the controversy between the parties. The purpose of this provision is to promote ends of justice and not to defeat the law. Further, the Provision of Order 6 Rule 17 states that court will not allow application of amendment after the trial has been commenced unless court comes to the conclusion that party did not raise the relevant facts before the commencement of the trial. This provision gives discretionary power to the court to decide on the application of pleadings after the commencement of the Trial. An institution of the suit is necessary for applying for amendment of pleadings. Why court allows amendment of Pleadings? The primary objective for the court to allow application for Amendment of Pleadings is to secure the ends of the justice and prevent injustice to other parties. Also, this amendment is necessary for the purpose of determining the real questions in controversy between the parties. Amendments of pleadings help the parties to correct its mistakes in the pleadings. In the case of Cropper v. Smith reported in (1884) L.R. 26 Ch. D., 700 (710), the court stated that the object behind amendment of pleadings is to protect the rights of the parties and not to punish them for the mistake made by them in the pleadings. What can be amended in pleading? • Plaint filed by the Plaintiff• Written Statements filed by the Defendant Amendment of Pleadings when granted:In the case of Kishan Das Vithoba Bachelor reported in 4 Ind Cas 726, the court stated that there are two necessary conditions to be satisfied before granting leave for amendment of pleadings: This grant of leave should not leads to the injustice to other party. This Amendment of pleadings is necessary for determining the real question of controversy between parties. Other points on which Amendments of Pleadings is granted: • When the application of amendment is filed to avoid multiplicity of suits.• When parties in the plaint or written statements wrongfully described.• When the plaintiff omits to add some properties to the plaint. Amendment of Pleadings when refused: Application of amendment of Pleadings is rejected by the court when this amendment is not necessary for determining the real question of controversy between parties. Application of amendment of pleadings is rejected when it leads to the introduction of a totally new case. In the case of the Modi Spg. Mills v. Ladha Ram & sons reported in AIR 2002 SC 3369(3372) Supreme Court held that “ the defendant cannot be allowed to change completely the case made in certain paragraphs of the written statement and substitute an entirely different and new case”. When the Plaintiff or defendant is negligent. When proposed alteration or modification is unjust. Application for Amendments of Pleadings is refused when it violates the legal rights or cause injustice to the other party. Leave to amend is refused when it leads to the needless complications in the case. Leave to amend is refused when there has been excessive delay by the parties in filing the suit. Application of Amendment is refused when it changes the nature of the disputes. The court will not grant application of amendment of pleadings if it is made with mala fide intention. Where several opportunities are given to parties to apply for amendment of pleadings. But they failed to make an application. Can the pleadings be amended if the suit is debarred by the Limitation Act ? In the case of L.J. Leach & Co. Ltd. v. Jardine Skinner & Co reported in (1976) 4 SCC 320(321): AIR 1977 SC 680, the Supreme Court stated that court can decline the application of amendment of pleadings if it is debarred by the Limitation Act. But the court has discretionary power to allow this application to secure ends of justice. The limitation can be ground for rejecting the application but the court can allow if the court thinks that amendment is necessary.

Amendment in pleadings Read More »

JUDICIAL ACTIVISM

The judiciary being the strongest pillar of democracy is the sole interpreter of the Constitution and thus works at solving any ambiguity arising out of the provisions of the Constitution and legislature of the Country. The Judiciary acts as a guardian of fundamental rights also decides the disputes arising between the federal authorities and the state authorities. But sometimes in order to protect the constitutional values and Fundamental rights through curtailment by arbitrary laws and actions of the legislature and executive judiciary uses the power of ‘judicial activism’. Judicial activism in layman terms refers to those judicial rulings that are based on the personal opinion of the judges and not on the strict interpretation of law. This phenomenon is neither defined in the constitution nor under any statue. In the early years of its existence the Supreme Court was conservative in its approach and relied on strict interpretation of the law. In the 1960s judiciary changed its approach and impounded the use of liberal interpretation in judicial rulings. The Supreme Court in Golakh Nath v. State of Punjab through judicial activism held that the fundamental rights could not be amended in any case under the article 368 of the Constitution of India and thus laid down an activist approach although this judgment was overruled by Keshvanada Bharti vs. Union of India and the concept of basic structure was introduced.  Justice P.N Bhagwati the former Chief justice of India is considered as the pioneer of judicial activism in India and had introduced the concept of PIL in India in the case of Hussainara Khatoon vs. Union of India made a famous ruling that there is no need to prove locus standi in order to approach the court on the issue of fundamental rights. InA.K. Gopalan v. State of Madras held that Right to life cannot be taken away by any law without following the due process which was deliberately omitted at the time when the Indian Constitution was being framed. In Francis Coralie vs. Union Territory of Delhi the SC held that Right to life also includes the right to live with human dignity with all basic requirements to sustain life. Can ‘limitation’ be decided as a preliminary issue in civil cases? Opinions of various courts in consonance with order 7 rule 11 of CPC &Sect. 5 of Limitation act Framing of issues is one of the most essential and significant part of a Civil trial. If a correct and accurate issue is framed then the court will come to the correct decision in the shortest possible time and inaccurate issues will lead to gross injustice, delay and waste of the Court’s time in deciding the matter was held by Hon’ble —- Court in case of Siddhi Chunilal Vs. Suresh Gopkishan (2009(6) BCR 857. On the basis of Plaint, written statementsAffidavits by parties or pleader Pleadings and interrogatories in the suit Documents produced by either party the court is tasked with the job of forming the preliminary issues, these issues are a primary question that needs to be settled before moving into the core of the case. These issues can either be a question of law or a question of fact or both. Under order, 14 Rule 2(2) question regarding the jurisdiction can be treated as a preliminary question because the court cannot try the suit without having a jurisdiction and bar to the suit due any law being in force. Thus the interpretation of the term ‘preliminary issue’ has always been dependent on the content and cause of case. There has always been a dispute w.r.t to maintenance of a preliminary issue pertaining to the law of limitation and time barred suit. The issue of limitation is a mixed question of law and fact which varies from case to case. The Supreme Court in the landmark judgment of Kamalakar Eknath Salunkhe vs. Baburav Vishnu Javalkar and Ors reported in ————– has held that the plea of limitation can be decided as a preliminary issue Under Section 9A of the Code of Civil Procedure, the court stated that the expression “jurisdiction” in Section 9A is to be used in a wider sense if no restriction is imposed on it by law. The question of jurisdiction, sensu stricto, has to be considered with reference to the value, place and nature of the subject matter and thus limitation can be considered as a preliminary issue. In the case of Ramesh B. Desai and Others vs Bipin Vadilal Mehta & Others on 11 July, 2006stated that the limitation cannot be inducted as a preliminary issue if it is a question of fact. RIGHT OF WIFE TO CLAIM MAINTENANCE FROM FAMILY MEMBERS OF THE HUSBAND IN EXCEPTIONAL CASES The concept of maintenance under family law was introduced in order to support the spouse who is financially incapable to maintain himself or herself. The ultimate objective of providing maintenance is to enable the financially dependent spouse to live the life as he or she lived before marriage in case of divorce and in case where the two partners are not living together than maintenance should be given in order to live a life as when they lived together. As Indian society is patriarchal in nature, here wives are more dependent on husbands rather than husbands on their wives. Under section 24 of the Hindu Marriage act, 1955 the wife has right to claim maintenance from the husband and thus it is his legal duty to maintain his wife during his lifetime. The right ceases to exist only when the wife becomes unchaste or changes her religion. Thus the liability of husband to maintain his wife is a personal liability and thus cannot be shifted and transferred. But under few exceptional circumstances the wife has a right to claim maintenance from her-in-laws. Under the section 19 of HAMA, 1956 a widow Hindu wife can claim maintenance from her father-in-law if she has no mean to maintain herself and if she’s not remarried.  She is also entitled

JUDICIAL ACTIVISM Read More »

Guidelines To NRI For Purchasing Property In India

As per Section 6 sub-clause (5) of Foreign Exchange Management Act, 1999, An NRI or a Person of Indian Origin (PIO) is legally entitled to buy residential and commercial properties (other than agricultural land/ plantation property / farm house) in India without prior permission from RBI and there is no restriction on the number of immovable properties they can buy. The only stipulation is that the purchase amount must be paid in Indian Rupees through normal banking channels, or through NRI bank accounts under FEMA and RBI regulations. Primary requisites for a NRI/PIO to purchase a property in India It is mandatory that a NRI should possess an Indian passport to invest in any property in India. However, there is no need for a NRI to seek permission from the RBI to invest, transfer, dispose or be gifted with a property. A NRI holding a foreign passport can also acquire, transfer, dispose or inherit a property provided he/she uses it solely for residential use. He/she should also choose an appropriate mode of payment, agree to the non-repatriation of the income from the property and report to the RBI within a period of 90 days from purchase. With RBIs relaxed norms, a NRI can invest or acquire a gift of any number of immovable residential and commercial properties in India. He/ she can also acquire plots of land, pre-launch properties, ready for possession properties and under-construction properties. A NRI can neither invest in, nor acquire an agricultural land, farm house or a plantation land as a gift. However, if the NRI/PIO has acquired an agricultural land before he/she was a NRI, he/she can sell the agricultural land only to a person residing in India, an Indian citizen. Apart from investing/ being gifted with an immovable property, a NRI can inherit, transfer or gift an immovable property to a resident Indian or another NRI. A NRI/PIO should meet all the requirements and conditions by both FEMA and the Income Tax Act, 1961 before acquiring a property. A NRI must possess all the important documents such as a PAN Card (Permanent Account Number), valid Indian passport, OCI/PIO card (in case of OCI/PIO), address proof, passport size photographs and notarized power of attorney to someone in India. It is necessary that a copy of the power of attorney is notarised with the Indian consulate of the country to give authenticity to it. If a NRI buys a property through his/her NRE account, he/she can repatriate the sale proceeds and rental income to the preferred foreign account once the Income Tax and the capital gains are deducted. One should remember that repatriation for sale proceeds for a residential property is restricted to only two properties. Citizens of Pakistan, Bangladesh, Sri Lanka, Afghanistan, China, Iran, Nepal or Bhutan cannot acquire or transfer immovable property in India (other than on lease not exceeding five years) without the prior permission of the Reserve Bank.  Modes of payment for the purchase of immovable property A NRI can finance for the purchase either through funds remitted to India from abroad via regular banking channels or through balance in NRE, NRO or FCNR account. No payment can be made either by traveller’s cheque, by foreign currency notes or by other modes except those specifically mentioned. A NRI can avail a loan based on certain terms and conditions mentioned in FEMA, Foreign Exchange Management (deposit) Regulations, 2000. However, the banks cannot grant fresh loans or renew existing loans in excess of Rs. 100 lakh against NRE and FCNR deposits, either to the depositors or to third parties. The banks should also not undertake artificial slicing of the loan amount to circumvent the ceiling of Rs. 100 lakh. The NRI/PIO is eligible to acquire a home loan of up to 80 percent of the property price. He/she should have passport copies, employment contract, salary certificate, valid visa, work permit, work experience certificate, statements of the NRE/NRO account and basic documents to acquire a home loan. A NRI can repay the home loan by way of inward remittance through normal banking channels via debit to the NRE / FCNR/ NRO account of the NRI/ PIO, or out of rental income from such property or through the borrower’s close relatives via their account in India. Apart from availing a housing loan in Indian rupees from an authorised dealer or a housing finance institution for investment purpose, a NRI can also seek a loan for the purpose of repairs/renovation/ improvement of residential accommodation owned by them in India. Such a loan can be repaid by way of inward remittance through normal banking channel, by debit to the NRE / FCNR/ NRO account of the NRI / PIO or out of rental income from such property. It can also be done via the borrower’s close relatives through their account in India by crediting the borrower’s loan account. A NRI/PIO can avail housing loan in Indian rupees from his employer in India based on certain terms and conditions. The loan shall be granted only for personal purposes including purchase of housing property in India. It will be granted in accordance with the lender’s Staff Welfare Scheme/Staff Housing Loan Scheme with subject to other terms and conditions applicable to its staff resident in India. However, the lender shall ensure that the loan amount is not used for other purposes such as buying an agricultural land etc. The lender shall credit the loan amount to the borrower’s NRO account in India or shall ensure credit to such account by specific indication on the payment instrument. The loan agreement shall specify that the repayment of loan shall be by way of remittance from outside India or by debit to NRE/NRO/FCNR account of the borrower, and the lender shall not accept repayment by any other means. It is mandatory that the NRI/PIO pay at-least 20 percent of the amount along with a maximum of 80 percent amount paid by the bank/financial institution. The NRI/PIO shall be liable to pay the principal

Guidelines To NRI For Purchasing Property In India Read More »

Guidelines To NRI For Purchasing-Selling Property In India

As per Section 6 sub-clause (5) of Foreign Exchange Management Act, 1999, An NRI or a Person of Indian Origin (PIO) is legally entitled to buy residential and commercial properties (other than agricultural land/ plantation property / farm house) in India without prior permission from RBI and there is no restriction on the number of immovable properties they can buy. The only stipulation is that the purchase amount must be paid in Indian Rupees through normal banking channels, or through NRI bank accounts under FEMA and RBI regulations. In case the acquisition is by way of gift the transferee should be a relative as defined in section 2(77) of the Companies Act, 2013. Payment for Acquisition of Immovable Property NRIs can make payment for acquisition of such immovable property out of: Funds received in India through normal banking channels by way of inward remittance from any place outside India; or By debit to his NRE (Non Resident External Rupee) / FCNR (B) Foreign Currency Non-Resident (Bank)/ NRO (Non Resident Ordinary Rupee) account; or Such payments cannot be made either by traveller’s cheque or by foreign currency notes or by other mode except those specifically mentioned above. A NRI (other than citizens of Pakistan, Bangladesh, Sri Lanka, Afghanistan, China, Iran, Nepal, and Bhutan) purchasing residential / commercial property under general permission is not required to file any documents with the Reserve Bank. Declaration is mandatory: Foreign citizens of Indian origin, purchasing residential property in India under the general permission are required to file a declaration with the central office of the RBI at Mumbai within 90 days from the date of purchase of the property or final payment of amount. This has to include a certified copy of the document evidencing the transaction and bank certificate regarding the amount paid. Sale proceeds: The RBI has granted general permission for sale of such property by NRI without its permission. However, where the property is purchased by another foreign citizen of Indian origin, the funds towards the purchase should either be remitted to India or paid out of the balance in a NRE or FCNR account.  The remittance of the sale proceeds depends on the mode of acquisition – whether it was acquired out of funds remitted from outside or out of rupee funds. A property can be acquired out of rupee funds by a NRI before leaving India, or after leaving India, but from a savings bank account in an Indian bank out of income earned in India. Repatriation of Sale Proceeds: In the event of sale of immovable property other than agricultural land / farm house / plantation property in India by NRI / PIO, the authorized dealer will allow repatriation of sale proceeds outside India provided; The immovable property was acquired by the seller in accordance with the provisions of the foreign exchange law in force at the time of acquisition by him or the provisions of FEMA Regulations; The amount to be repatriated does not exceed (a) the amount paid for acquisition of the immovable property in foreign exchange received through normal banking channels or out of fund held in Foreign currency Non-Resident Account or (b) the foreign currency equivalent as on the date of payment, of the amount paid where such payment was made from the funds held in Non-Resident External account for acquisition of the property. In the case of residential property, the repatriation of sale proceeds is restricted to not more than two such properties. In the case of sale of immovable property purchased out of Rupee funds, ADs may allow the facility of repatriation of funds out of balances held by NRIs/PIO in their Non-resident Rupee (NRO) accounts upto US$ 1 million per financial year subject to production of undertaking by remitter and a certificate from the Chartered Accountant in the formats prescribed by the CBDT. Apart from the above-mentioned points, an NRI is given the same treatment as applicable to any other Indian resident Taxation:  Any incomes earned by way of selling of properties in India by NRIs are liable to pay capital gain tax under the Income Tax Act 1961. NRIs who sell their property within three years of its purchase have to incur capital gains tax at 20 per cent.  In case of an inherited property, while computing the long-term capital gains, the cost to the previous owner (i.e. the person from whom the property is inherited) would be considered as the cost of purchase.  Although NRIs are subjected to a Tax Deducted at Source (TDS) of 20 per cent on the long-term capital gains, there are certain instances when an NRI can get a waiver. One such case would be if the NRI is planning to re-invest the capital gains in another property or in tax-exempt bonds.  If an NRI sells the property before three years of purchase, short-term capital gains tax is imposed at a TDS rate of 30 per cent. But, he can apply to the income tax authorities, from where he holds the PAN, for a tax exemption certificate under Section 195 of the Income Tax Act, along with the proof of reinvestment of capital gains.  An NRI gets two years’ time to invest in another property and up to six months if he chooses to invest in bonds. If the NRI is planning to buy another house, the payment receipt or allotment letter needs to be produced and an affidavit is needed if capital gains bonds are bought.  Tax exemptions: In case an NRI sells a residential property after three years of purchase and reinvests the money in another residential property within two years from the date of sale, the profit generated is exempted to the extent of the cost of the new property. For example, if the capital gains is Rs 15 lakh but the new property costs Rs 10 lakh, the remaining Rs 5 lakh is treated as long-term capital gains. However, NRIs can’t use the proceeds of the sale of property in India on a foreign property and still claim the exemption. 

Guidelines To NRI For Purchasing-Selling Property In India Read More »

Guidelines To NRI For Selling Property In India

As per Section 6 sub-clause (5) of Foreign Exchange Management Act, 1999, can sell their residential or commercial property in India that they have bought or inherited to a person resident in India, NRI or a PIO. After the selling, comes the repatriation of sale proceeds to the country of residence. Primary requisites for a NRI/PIO to sell a property in India An NRI can only sell residential or commercial property in India to a person residing in India or to an NRI or a PIO (Person of Indian Origin). Under general permission, an NRI can sell his agricultural land/plantation property/farm house in India only to a person who is a resident of India and is an Indian citizen. An NRI can also transfer his/her residential or commercial property to an authorised dealer or housing finance institution in India through mortgage. An NRI should not transfer by way of mortgage their residential and commercial property in India to a party abroad. For this purpose prior approval of the Reserve Bank of India (RBI) is required. Repatriation of sale proceeds of the property by NRIs, bought as a resident of India If you are selling the property bought before moving abroad that is while you were a resident of India, then sale proceeds must be credited to the NRO account. You are entitled to repatriate up to USD 1 million including all other capital transactions per financial year (April-March), given you have paid all your tax dues. This repatriation is restricted to sale of two residential properties only. You can do this repatriation if you held the property for at least 10 years and more. If you have kept the property for less than 10 years, you can’t repatriate the money immediately. You need to keep the money in your NRO account till it completes 10 year period and then you can transfer. Repatriation of sale proceeds of the property by NRIs, bought as a Non-resident of India: The sale proceeds of the property purchased after you become an NRI can be remitted outside India only after certain conditions are met: The property must be purchased in compliance with the foreign exchange laws prevalent at the time of the purchase. The repatriation cannot exceed the amount of foreign exchange remitted by the NRI to India via normal banking channels for the purchase of the said property. The remittance cannot exceed the funds paid through Foreign Currency Non Resident (FCNR) Account in buying the property. The repatriation cannot exceed the amount of loan repayment made using foreign inward remittance or debit to Non Resident External (NRE) or FCNR accounts. The remittance cannot exceed the amount paid through NRE account at the time of purchase. In all cases, the amount of sale proceeds must be credited to NRO account and only then up to USD 1 million per financial year can be repatriated. Such repatriation is allowed for only two properties. ‘Waiting for 10 years to complete for repatriation’ doesn’t apply for properties bought buy NRIs from their foreign money. Tax implications for a NRI to Sell a property in India NRIs who sell their property within three years of its purchase have to incur capital gains tax at 22.66 per cent. In case of an inherited property, while computing the long-term capital gains, the cost to the previous owner (i.e. the person from whom the property is inherited) would be considered as the cost of purchase. Although NRIs are subjected to a Tax Deducted at Source (TDS) of 22.66 per cent on the long-term capital gains, there are certain instances when an NRI can get a waiver. One such case would be if the NRI is planning to re-invest the capital gains in another property or in tax-exempt bonds. If an NRI sells the property before three years of purchase, short-term capital gains tax is imposed at a TDS rate of 33.99 per cent. But, he can apply to the income tax authorities, from where he holds the PAN, for a tax exemption certificate under Section 195 of the Income Tax Act, along with the proof of reinvestment of capital gains. An NRI gets two years’ time to invest in another property and up to six months if he chooses to invest in bonds. If the NRI is planning to buy another house, the payment receipt or allotment letter needs to be produced and an affidavit is needed if capital gains bonds are bought. Tax exemptions: In case an NRI sells a residential property after three years of purchase and reinvests the money in another residential property within two years from the date of sale, the profit generated is exempted to the extent of the cost of the new property. However, NRIs can’t use the proceeds of the sale of property in India on a foreign property and still claim the exemption u/s. 54 of IT Act. Section 54 of the IT Act states that if an NRI sells a residential property after three years and invests the amount of capital gains in bonds, he will be exempted from capital gains tax. However, the bonds will remain locked in for three years. Documents Required For Transaction of Sale by NRI: Passport: An NRI, who want to sell a property in India, should hold a passport; not necessarily an Indian passport. This will serve as the identity proof of the person, involved in the transaction.For an Overseas Citizen of India (OCI) and a Person of Indian Origin (PIO), a passport serves the same purpose. PAN Card: A number of NRIs do not pay taxes in India, as their income is taxable in the countries they stay. However, experts believe NRIs should apply for a PAN (Permanent Account Number) card here when they intend to sell a property in India, as it will be required to apply for a tax exemption certificate as after the sale of the property. PAN numbers are given out to NRIs with a foreign communication address to select

Guidelines To NRI For Selling Property In India Read More »

HOW TO OBTAIN A GUN LICENSE

In India the guns are regulated under The Arms Act, 1959. Civilians and citizens can obtain a gun license in India for (NPB)Non prohibited bore by following the required procedure laid down under the act. STEPS FOR OBTAINING GUN LICENSE Submit a duly filled application form to District Superintend of Police. The form can be downloaded from the link http://www.cpvadodara.gujarat.gov.in/Upload/FORM%20A-1.pdf or can be collected Jan Seva Kendra (Public Service Centres) available at the Collectorate. The forms can be collected from there for free of cost, Court Fee Stamps are to be affixed on the duly filled forms and it is to be submitted there only after attaching all the required supporting documents. The Police will review the information laid down in the form and will also check past criminal records and permanent address. The Police will also gather information from the neighbors and surroundings in order to enquire malicious behavior. The DCP or other authorities mentioned in para1conducts an interview of the applicant to determine whether the applicant is mentally and physically stable, the DCPin interview would also interrogate the reason for obtaining gun. After conducting the interview, the DCPor other authorities mentioned in para1 sends information to the criminal branch and the national crime record bureau. If all these steps are fulfilled and the DCPor other authorities mentioned in para1 are satisfied the gun license is issued. DOCUMENTS REQUIRED FOR NEW APPLICANTS Two recent Passport size photographs. Recommendation Letter From the Authority Proof of identity/nationality, which may include: Elector’s Photo Identity card (EPIC) Islander’s Identity Card. Family identity card (Food Card) Passport Local Certificate. Any other document duly certified/attested by a responsible Gazetted Officer If you want to buy a gun then you can buy it from Indian Ordnance factories by filling the required forms and conditions. The forms can be downloaded from the site http://ofb.gov.in/index.php?wh=Sporting%20Arms&lang=en#Forms. DOCUMENTS REQUIRED FOR GETTING GUN FROM THE FACTORY Issued license with valid date and place and should be either in English or in Hindi. A photocopy of the Gun license. One copy of the NOC for the factory owner and one copy of the NOC for Police authorities. NOC is the no objection certificate (in case if the gun license is valid across India then, there is no need to provide with NOC certificate). There is also a need of transport license of the place where the factory is located. It takes about two months of waiting time for the gun to be received to the customer and in some cases, it can go up to three months based on the manufacturing system of a particular factory. If somebody wants to renew the gun license, there is a renewal form available for them.In the renewal form, the customer is obligated to produce the weapon with the gun license, along with all the other documents which they’d already attested at the time of getting their license. SALE OF GUN A gun can be sold by following the required procedure Submit a sale application with Rs 5/- court stamp on it with attached copy of the original gun license with an intention to signify the sale of the gun. All the documents should be attached again which were used earlier in order to obtain gun license.        CAN THE GUN BE TRANSFERRED? Yes, the gun can be transferred if the person in whose name the license is issued is alive, it can be transferred by making an application on plain paper and such application will be attached with form A of the person in whose name the gun is transferred If the original license has expired than an application can be made under form A with 2 passport size photographs and no objections from the legal hiers. CANCELLATION OF LICENSE The license can be cancelled if a person in the course of getting the license suppresses or doesn’t convey facts for obtaining the gun license and can also suspended the license for particular period of time. The license can also be suspended if the license officer is satisfied that owner of the gun has violated certain provisions. GRANT OF ARMS LICENCES UNDER FAMILY HEIRLOOM The license of the existing licensee can be transferred to his/her legal heir if the licensee holds the license for more than 25 years and have attained the age of 70 years or more. The transfer of weapon can only be affected if the legal heir is eligible to obtain a license. After the death of the licensee the license automatically transfers to the legal heirs. License can be transferred to person other than the legal heirs if the legal heir have no objection with respect to transfer of license.

HOW TO OBTAIN A GUN LICENSE Read More »

JUDICIAL RESTRAINT

Judicial restraint refers to the proposition that judges must restrain their utilization of their power for striking down laws or pronouncing illegal or unjustifiable, unless there have been glaring clash with the Constitution. The Constitution of India did not give power to judiciary to be super law making body or substitute for the other two organs. One of the cases of judicial restraint is in the case of State of Rajasthan v/s Union of India, in which court dismissed the appeal on the ground that it included political inquiry and court would not go to the matter. In the case of S.R Bommai v/s Union of India, in which court rules that where only political component rules and no legal interpretation could be conceived. The consultation under Article 356 was political inquiry in which courts must not meddle and court in the case of Almitra H. Patel v/sUnion of India, the issue was that whether guidelines can be issued by Supreme Court to Municipal Corporation regarding the cleaning of Delhi, the court held that it was not for Supreme Court to guide them about essential capacities and resolved their trouble, court would just direct the expert for completing their obligation doles on them by law. The former Chief Justice of India, A.S Anand, opined that legal activism must not lead to “legal adventurism”, the judges must be watchful and self-trained while releasing their legal capacity. The negative impact of legal activism is its unusualness. Unless judge practices patience, each judge could turn into the law himself and issue dealt by him are indicative of his fancies leading a more complex structure and confusion in the legal fraternity. guide them concerning how to do their most essential capacities and resolve their troubles, and that the Court could just direct the experts to complete their obligations as per what has been doled out to them by law.  Equity A.S. Anand previous Chief Justice of India, in an open address advised that with a view to see that legal activism does not progress toward becoming “legal adventurism”, judges should be watchful and self trained in the release of their legal capacities. The most exceedingly bad consequence of legal activism is unusualness. Unless judges practice patience, each judge can turn into a law unto himself and issue headings as indicated by his own fancies, which will make confusion.

JUDICIAL RESTRAINT Read More »

“Limitation”- A preliminary issue

“Vigilantibus non dormientibus jura subveniunt” i.e. the laws aid the vigilant and not those who slumber. This is one of the principal underlying the Limitation Act, 1963 (“Limitation Act”) which prescribes a maximum period within which a person is required to bring forth his claim. The basic concept of limitation is relating to fixing or prescribing of the time period for barring legal actions. According to Section 2 (j) of the Limitation Act, 1963, ‘period of limitation’ means the period of limitation prescribed for any suit, appeal or application by the Schedule, and ‘prescribed period’ means the period of limitation computed in accordance with the provisions of this Act. Section 3 lays down that a suit, an appeal, or an applica­tion filed beyond the prescribed period of limitation shall be dismissed, although limitation has not been pleaded as a defense. This means that where the court finds that a suit or other proceed­ing has been instituted after the prescribed period of limitation, is must be dismissed. But this rule is applicable only where the question of limitation is purely one of law capable of deter­mination on the facts admitted or proved before the court and not where the question of limitation raises issues of facts not arising from the plaint. Thus, the core question that emerges for consideration is whether an issue of limitation could at all have been taken up as a preliminary issue? Sub-rule (2) of Order 14 Rule 2 CPC lays down that where issues both of law and of fact arise in the same suit, and the court is of the opinion that the case or any part thereof may be disposed of on an issue of law only, it may try that issue first if that issue relates to (2) (a) the jurisdiction of the court, or (2) (b) a bar to the suit created by any law for the time being in force. The Hon’b Apex court in Ramesh. B. Desai and others v. Bipin Vadilal Mehta and others reported in (2006) 5 SCC 638 while dealing with the issue of limitation, the Court opined that a plea of limitation cannot be decided as an abstract principle of law divorced from facts as in every case the starting point of limitation has to be ascertained which is entirely a question of fact. The Court further proceeded to state that a plea of limitation is a mixed question of fact and law. On a plain consideration of the language employed in sub-rule (2) of Order 14 it can be stated with certitude that when an issue requires an inquiry into facts it cannot be tried as a preliminary issue. Whether the point of limitation can be considered by the court in order to reject the plaint filed under Order VII Rule 11 of CPC, particularly under the facts and circumstances of the case? In the case of Mr. Jagadish Poonja Vs. The South Canara Hotel Complex Pvt. Ltd., Bengaluru and others, reported in 2015(3) KCCR 2754(DB), Hon’bleHigh Court of Karnataka held that: When in the plaint the plaintiff specifically avers that the suit is filed within the time of limitation and hence the suit is in time, the Court cannot embark upon an enquiry on an application filed by the defendant under Order 7, Rule 11(d) to find out whether the statement is correct or not and then decide the said issue. The plaint to be rejected on the ground of bar of limitation under Section 3 what has to be seen is only the plaint averments. If the plaint averments do not disclose that the suit is barred by limitation, then the question of rejecting the plaint under Order 7, Rule 11(d) would not arise. When the defendant raises the plea of bar of limitation, the Court is bound to frame an issue regarding limitation. As the issue regarding limitation cannot be tried as a preliminary issue, the said issue has to be decided after recording of evidence upon all the issues framed in the suit including the issue regarding limitation. It is only thereafter the Court could decide the question whether the suit is barred by the law of limitation. Therefore, the question of the Court going into the question of bar of limitation on an application filed under Order 7, Rule 11(d) CPC would not arise. Rejection of the plaint on the ground that the suit is barred by limitation is ex-facie illegal and cannot be sustained. In that view of the matter, the order passed by the trial Court cannot be sustained.” Normally all the issues in a suit should be tried by the court; not to do so, especially when the decision on issues even of law depend upon the decision of issues of fact, would result in a lopsided trial of the suit. Though there has been a slight amendment in the language of Order 14 Rule 2 CPC by the amending Act, 1976 but the principle enunciated in the above quoted decision still holds good and there can be no departure from the principle that the Code confers no jurisdiction upon the court to try a suit on mixed issues of law and fact as a preliminary issue and where the decision on issue of law depends upon decision of fact, it cannot be tried as a preliminary issue.

“Limitation”- A preliminary issue Read More »

Call Now