Rudra Law Firm - RLF

24/08/2020

Ministry of Road Transport and Highways had issued an advisory dated 30th March, 2020 and 9th June, 2020 regarding extension of validity of the documents related to Motor Vehicles Act, 1988 and Central Motor Vehicle Rules, 1989. It was advised that the validity of Fitness, Permit (all types), License, Registration or any other concerned document(s) may be treated to be valid till 30th of September 2020.

Taking into consideration the grim situation still continuing due to conditions for prevention of spread of COVID-19 across the country, it is further advised that the validity of all the of the above referred Documents whose extension of validity could not or not likely be granted due to lock-down and which had expired since 1st of Feb, 2020 or would expire by 31st Dec 2020, the same may be treated to be valid till 31st of December 2020. Enforcement authorities are advised to treat such documents valid till 31st of December 2020.

30/10/2018

Just a Sign is all what it takes.

Please sign share and spread

The petition to save the environment https://chn.ge/2O9lVBW

Save Aravali Bio-Diversity Park. Save Lungs of Gurugram. Save the Effort !!!

28/10/2018

https://www.change.org/p/google-inc-save-aravali-bio-diversity-park-save-lungs-of-gurugram-save-the-effort

Google, Inc: Save Aravali Bio-Diversity Park. Save Lungs of Gurugram. Save the Effort !!!

10/06/2018

It's good to talk. We at Rudra Law Firm help' s you to get the right direction and the positive attitude in life.

25/04/2017

Mantri Awas Yojana

A passing by thought came to my head so I thought to ask all of you for opinion

Normally Civic body Grants 15 years to construct a house on a plot allotted by H U D A and it is seen that most of these plots keep lying vacant for number of years.

What do you guys think is it reasonable in today's scenario ? should the timeline to construct the house be revised to maximum 5 years as these empty plots of an become dump yards Barren land which simply adds dust to the city.

Shall await comments

18/12/2016

*How to convert all your black money into white in 4 easy perfectly "legal" steps?*
Answer:-
*-> Step 1* - Create a political party, and get registered under Representation of People's Act, 1951. [Not a difficult task. There are more than 1000 registered parties who didn't even contest 2014 Lok Sabha Election, and EC cannot de-register a party]
*-> Step 2* - Donate all your black money to your party in parts, each part should be less than 20,000. You can make infinite such donations, and say that they came from people.
[According to the RP Act 1951, the political parties are not required to report (to the Election Commission of India (ECI)) the name of the individuals or organizations from whom they have received donations of amount less than Rs.20,000.]
*-> Step 3* - Go to bank, deposit all this amount in the party's account.
[No need to pay any income tax. Political parties are 100% exempted from income tax]
*-> Step 4* - Withdraw the amount as and when you need, in 50/100/500/2000 rupee notes - It is all white.
[Since Political Parties are not under RTI, you can't ask them how they spent their money]
ENJOY YOUR WEALTH..!!!!
*All politicians and political parties operate on one single maxim*
*RULES ARE FOR FOOLS*..
and who better fools than the gullible public who handover the power vested in themselves to these crooks and send the to Parliament and Assembly's to make rules and pass laws that absolve these politicians from all accountability and responsibility but enforce the laws mercilessly on the same people who trusted them with their power.
*Moral of the Story:- All political parties are same. All they do is that what is politically correct but ethically incorrect. But in the process they teach you about how one can legally generate enormous wealth and still engage eyewash by lofty talk of ideals and concern for poor people.

Isn't it disgusting ?? 😡😡

02/12/2016

Proposed Salient Features of New Income Disclosure Scheme for disclosing held as or deposits

1. Applicable for undisclosed income in the form of Cash or deposits (including FD/RD,etc) held in in bank accounts or in Post Office (Section 199C) or any other sepecified entity.

2. Pay Income Tax @ 30% of Cash + Surcharge @ 33% of Tax + Penalty @ 10% of Cash i.e. aggregating to 49.90% of undisclosed income (cash) (Section 199D & 199E)

3. The declarant shall 'deposit' minimum 25% of Cash in a Deposit Scheme to be notified by the CG in consultation with RBI. (Section 199F)

4. The 'deposit' shall be interest free and shall have a lock-in period of 4 years from the date of deposit [Section 199F(2)]

5. Income Tax + Surcharge + Penalty + Deposit i.e. 74.90% has to be paid to the treasury before making the declaration and the proof of payment is to be attached with declaration.(Section 199H)

6. The amount of undisclosed income (cash) shall not be included in the total income of any assessment year of the declarant. (Section 199I)

7. The undisclosed income may have been earned at any time before 01-04-2017. (The provision inadvertently says on or before 01-04-2017, which should be rectified)

8. The declaration made under the scheme shall not be admissible in evidence against the declarant for the purpose of any proceedings under any act except those mentioned in Section 199O (like the Narcotic Drugs and Psychotropic Substances Act, 1985, the Unlawful Activities (Prevention) Act, 1967, the Prevention of Corruption Act, 1988, the Prohibition of Benami Property Transactions Act, 1988 and the Prevention of Money-Laundering Act, 2002, etc.)

9. The benefit of scheme won't be available to politicians, government employees (any public servant), drug mafias, benamidars, terror funds, etc.

10. If a declaration has been made by misrepresentation or suppression of facts or without payment of 74.90% of cash as per scheme, such declaration shall be void and shall be deemed never to have been made under this Scheme. What constitutes misrepresentation or suppression needs clarification from the government.

11. If a person fails to make declaration as per above scheme, but file IT Return for AY 2017-18 (i.e. for Financial Year 2016-17) declaring any unexplained income/investment, cash credit, etc. under section 68, 69, 69A, 69B, 69Cor 69D (say unexplained income) he shall be liable to pay income tax @60% of such unexplained income + Surcharge @ 25% of tax + Ed. Cess @ 3% of tax i.e. aggregating to 77.25%.

12. Additionally, if an assessee fails to pay tax as referred in point 11 on or before 31-03-2017 or fails to self declare such unexplained income in return but is determined by AO during assessment, then additional Penalty u/s 271AAC @ 10% of tax payable shall be leviable.

13. Higher Tax in Search Case - If any person admits of any unexplained income during a search (raid) conducted under section 132, substantiates the source of income and within a specified date, pays tax with interest and file return including such unexplained income, THEN he shall be liable to pay penalty u/s 271AAB @30% of unexplained income admitted in addition to Income tax + Surcharge + Ed. Cess as per point 11 i.e. 77.25% + 30% = 107.25%

14. In Search Case not covered by point 13, the penalty shall be higher @ 60% instead of 30%, so the total tax incidence is 137.25%!!!

15. If a person don't make a declaration under the proposed scheme, then besides higher tax, interest, surcharge and penalty, he may be prosecuted under the regular provisions and/or under the revised Benami Property Transactions Act, 1988

The following provisions of the Benami Property Transactions Act, 1988 as amended recently may be invoked if assessee is unable to prove source of cash deposited and that money deposited belongs to him:

(i) The definition of property in the Benami Act in section 2(26) is very wide and covers all kinds of assets and also specifically includes proceeds from the property.
(ii) The definition of 'benami transaction' in section 2(9) covers "a transaction or arrangement in respect of property where the person providing the consideration is not traceable or fictitious"
(iii) Section 53(1) of the Act makes it a punishable offence if benami transaction is entered into in order to defeat the provisions of any law. Whosoever is found guilty of the offence of benami transaction as above shall be punishable for rigorous imprisonment of up to 7 years and fine up to 25% of fair market value of the property.
(iv) Section 5 of the Act empower Central Government to confiscate the benami property.

Advice: It is strongly advised to each and every person having black money generated from legal activities to avail this last opportunity to come clean by paying taxes under the new proposed scheme. And they should not even think of declaring any black money generated from illegal activities, corruption, terrorism, extortion, etc belonging to others as besides confiscation and fine of 25%, the false declarant (benamidar) may land up in jail for rigorous imprisonment of upto 7 years!

08/11/2016

Rs 500, Rs 1000 currency notes stand abolished

Key Points with regard to towards official Declaration with regard to INR 500 & INR 1000 notes:-

1. New Series bank notes of Rs.500/- and Rs.2,000/- denominations will be introduced for circulation from 10th November, 2016.

2. Introduction of new series of banknotes which will be distinctly different from the current ones in terms of look, design, size and colour has been planned.

3. Old High Denomination Bank Notes (500 & 1000) may be deposited by individuals/persons into their bank accounts and/or exchanged in bank branches or Issue Offices of RBI till the close of business hours on 30th December, 2016.

4. An Amount of Rs.4, 000/- only or below can be exchanged by a person at any bank branch or Issue Office of Reserve Bank of India (like Post Office) for new bank notes by filling a Requisition Slip along with Identity Proof. The limit shall be revised by 24th November 2016, if felt necessary.

5. No limit on the quantity or value of Old High Denomination Bank Notes to be credited to the account of the tenderer maintained with the bank, where the Old High Denomination Bank Notes are tendered, in compliance, with KYC norms,

6. A maximum value of Rs.50, 000/- of Old High Denomination Bank Notes can be deposited by an account holder. The equivalent value of the Old High Denomination Bank Notes tendered can be credited to an account maintained by the tenderer at any bank in accordance with standard banking procedure and on production of valid proof of Identity.

7. Cash withdrawal from a bank account, over the counter will be restricted to Rs.10,000/- subject to an overall limit of Rs. 20,000/- in a week for the first fortnight, i.e., until the end of business hours on November 24, 2016.

8. There will be no restriction on the use of any non-cash method of operating the account which will include cheques, demand drafts, credit/debit cards, mobile wallets and electronic fund transfer mechanisms.

9. Withdrawal from ATMs would be restricted to Rs.2, 000 per day per card up to November 18, 2016. The limit will be raised to Rs.4, 000 per day per card from November 19, 2016 onwards.

10. Till 11th November 2016, Old High Denomination Bank Notes will continue to be accepted at Government Hospitals and pharmacies in these hospitals/Railway ticketing counters/ticket counters of Government/Public Sector Undertaking buses and airline ticketing counters at airports; for purchases at consumer co-operative societies, at milk booths, at crematoria/burial grounds, at petrol/diesel/gas stations of Public Sector Oil Marketing Companies and for arriving and departing passengers at international airports and for foreign tourists to exchange foreign currency at airports up to a specified amount.

11. For those who are unable to exchange their Old High Denomination Bank Notes or deposit the same in their bank accounts on or before December 30, 2016, an opportunity will be given to them to do so at specified offices of the RBI on later dates along with necessary documentation as may be specified by the Reserve Bank of India.

For any queries Feel free to call us @ 98100 84594

Regards,

Sumit Mehta, Adv.
Rudra Law Firm

Amazing & Bold Step towards Building of our Nation. :)

31/03/2016

HERE IS A LIST OF THINGS U NEED 2 TEACH UR CHILD(REN) AT EARLY AGE:

1: Warn your Girl Child Never to sit on anyone's laps no matter the situation including uncles.

2: Avoid Getting Dressed in front of your child once he/she is 2 years old. Learn to excuse them or yourself.

3. Never allow any adult refer to your child as 'my wife' or 'my husband'

4. Whenever your child goes out to play with friends make sure you look for a way to find out what kind of play they do, because young people now s*xually abuse themselves.

5. Never force your child to visit any adult he or she is not comfortable with and also be observant if your child becomes too fond of a particular adult.

6. Once a very lively child suddenly becomes withdrawn you may need to patiently ask lots of questions from your child.

7. Carefully educate your grown ups about the right values of s*x . If you don't, the society will teach them the wrong values.

8: It is always advisable you go through any new Material like cartoons you just bought for them before they start seeing it themselves.

9. Ensure you activate parental controls on your cable networks and advice your friends especially those your child(ren) visit(s) often.

10. Teach your 3 year olds how to wash their private parts properly and warn them never to allow anyone touch those areas and that
includes you (remember, charity begins from home and with you).

11: Blacklist some materials/associates you think could threaten the sanity of your child (this includes music, movies and even friends and families).

12. Let your child(ren) understand the value of standing out of the
crowd.

13: Once your child complains about a particular person, don't keep quiet about it.

Take up the case and show them you can defend them.

Remember, we are either parents or parents-to-be.
and remember "THE PAIN LASTS A LIFETIME"

21/01/2016

SC: HUSBAND CAN’T CLAIM PROPERTY, GIFTED ITEMS, IF WIFE DIES WITHIN 7 YRS OF MARRIAGE

In a landmark ruling, the Supreme Court has held that a man would not be entitled to claim properties and stridhan gifted to his wife if she dies under mysterious circumstances within seven years of marriage.

A bench of Chief Justice TS Thakur, Justices AK Sikri and R Bhanumathi clarified that in case of natural death, the heirs of the woman would be entitled to claim the properties but in case the woman dies under mysterious circumstances within seven years of her marriage, the properties would be handed over to her children or her parents in case the couple has no children.

Enumerating Section 6 of the Dowry Prohibition Act, the bench said the dowry articles must be handed over to the woman within three months after the marriage and the husband or in-laws could be prosecuted for not giving back the movable and immovable properties within the stipulated time.

"If the dowry amount or articles of the married woman was placed in the custody of her husband or in-laws, they would be deemed to be trustees of the same. The person receiving dowry articles or the person who has dominion over the same, as per Section 6 of the Dowry Prohibition Act, is bound to return the same within three months after the date of marriage to the woman in connection with whose marriage it is given," the bench said.

The bench said the husband and in-laws would be guilty of a dowry offence punishable up to a two-year jail term if they refuse to hand over the dowry property and the Act also laid down that even after conviction they would have to return the property to the woman.

The court passed the order on a plea filed by a man and his family members facing prosecution for returning the dowry article to parents of his wife who died under suspicious circumstances 15 months after marriage.

The court quashed the proceedings against the in-laws but allowed the case against husband on the ground that dowry articles were in possession of the couple and her in-laws could not be prosecuted for not handing over the properties.

"Giving of dowry and the traditional presents at or about the time of wedding does not in any way raise a presumption that such a property was thereby entrusted and put under the dominion of the parents-in-law of the bride or other close relations so as to attract ingredients of Section 6 of the Dowry Prohibition Act," the bench said.

"In respect of 'stridhana articles' given to the bride, one has to take into consideration the common practice that these articles are sent along with the bride to her matrimonial house. It is a matter of common knowledge that these articles are kept by the woman in connection with whose marriage it was given and used by her in her matrimonial house,"