The Constitution (122nd Amendment) (GST) Bill, 2014
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- The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 was introduced in the Lok Sabha on December 19, 2014 by the Minister of Finance, Mr. Arun Jaitley.
- The Bill seeks to amend the Constitution to introduce the goods and services tax (GST). Consequently, the GST subsumes various central indirect taxes including the Central Excise Duty, Countervailing Duty, Service Tax, etc. It also subsumes state value added tax, octroi and entry tax, luxury tax, etc.
- Concurrent powers for GST: The Bill inserts a new Article in the Constitution to give the central and state governments the concurrent power to make laws on the taxation of goods and services.
- Integrated GST (IGST): However, only the centre may levy and collect GST on supplies in the course of inter-state trade or commerce. The tax collected would be divided between the centre and the states in a manner to be provided by Parliament, by law, on the recommendations of the GST Council.
- GST Council: The President must constitute a Goods and Services Tax Council within sixty days of this Act coming into force. The GST Council aim to develop a harmonized national market of goods and services.
- Composition of the GST Council: The GST Council is to consist of the following three members: (i) the Union Finance Minister (as Chairman), (ii) the Union Minister of State in charge of Revenue or Finance, and (iii) the Minister in charge of Finance or Taxation or any other, nominated by each state government.
- Functions of the GST Council: These include making recommendations on: (i) taxes, cesses, and surcharges levied by the centre, states and local bodies which may be subsumed in the GST; (ii) goods and services which may be subjected to or exempted from GST; (iii) model GST laws, principles of levy, apportionment of IGST and principles that govern the place of supply; (iv) the threshold limit of turnover below which goods and services may be exempted from GST; (v) rates including floor rates with bands of GST; (vi) special rates to raise additional resources during any natural calamity; (vii) special provision with respect to Arunachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand; and (viii) any other matters.
- Resolution of disputes: The GST Council may decide upon the modalities for the resolution of disputes arising out of its recommendations.
- Restrictions on imposition of tax: The Constitution imposes certain restrictions on states on the imposition of tax on the sale or purchase of goods. The Bill amends this provision to restrict the imposition of tax on the supply of goods and services and not on its sale.
- Additional Tax on supply of goods: An additional tax (not to exceed 1%) on the supply of goods in the course of inter-state trade or commerce would be levied and collected by the centre. Such additional tax shall be assigned to the states for two years, or as recommended by the GST Council.
- Compensation to states: Parliament may, by law, provide for compensation to states for revenue losses arising out of the implementation of the GST, on the GST Council’s recommendations. This would be up to a five year period.
- Goods exempt: Alcoholic liquor for human consumption is exempted from the purview of the GST. Further, the GST Council is to decide when GST would be levied on: (i) petroleum crude, (ii) high speed diesel, (iii) motor spirit (petrol), (iv) natural gas, and (v) aviation turbine fuel.
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The Prevention of Corruption (Amendment) Bill, 2013
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Highlights of the Bill
- The Prevention of Corruption (Amendment) Bill, 2013 amends the Prevention of Corruption Act, 1988.
- The Act covers the offence of giving a bribe to a public servant under abetment. The Bill makes specific provisions related to giving a bribe to a public servant, and giving a bribe by a commercial organisation.
- The Bill redefines criminal misconduct to only cover misappropriation of property and possession of disproportionate assets.
- The Bill modifies the definitions and penalties for offences related to taking a bribe, being a habitual offender and abetting an offence.
- Powers and procedures for the attachment and forfeiture of property of public servants accused of corruption have been introduced in the Bill.
- The Act requires prior sanction to prosecute serving public officials. The Bill extends this protection to former officials.
Key Issues and Analysis
- The Bill makes giving a bribe a specific offence. There are diverging views on whether bribe giving under all circumstances must be penalised. Some have argued that a coerced bribe giver must be distinguished from a collusive bribe giver.
- The Bill has deleted the provision that protects a bribe giver from prosecution, for any statement made by him during a corruption trial. This may deter bribe givers from appearing as witnesses in court.
- The Bill has replaced the definition of criminal misconduct. It now requires that the intention to acquire assets disproportionate to income also be proved, in addition to possession of such assets. Thus, the threshold to establish the offence of possession of disproportionate assets has been increased by the Bill.
- By redefining the offence of criminal misconduct, the Bill does not cover circumstances where the public official: (i) uses illegal means, (ii) abuses his position, or (iii) disregards public interest and obtains a valuable thing or reward for himself or another person.
- Under the Act, the guilt of the person is presumed for the offences of taking a bribe, being a habitual offender or abetting an offence. The Bill amends this provision to only cover the offence of taking a bribe.
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The Citizenship (Amendment) Bill, 2015 (status-passed by Lok Sabha )
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- The Citizenship (Amendment) Bill, 2015 was introduced in Lok Sabha by the Minister of State, Ministry of Home Affairs, Mr. Haribhai Partibhai Chaudhary on February 27, 2015. The Bill amends the Citizenship Act, 1955.
- The Citizenship Act, 1955 regulates the acquisition and determination of citizenship after commencement of the Constitution. It provides for citizenship by birth, descent, registration, naturalisation and by incorporation of territory. In addition, it provides for renunciation and termination of citizenship under certain circumstances. It also contains provisions regarding registration of Overseas Citizens of India and their rights.
- Citizenship by registration and naturalisation: The Act allows a person to apply for citizenship by registration or naturalisation if they fulfil certain qualifications. For example, a person may apply for citizenship by registration if they or their parents were earlier citizens of India, and if they resided in India for one year before applying for registration. Similarly, a person may apply for a certificate of naturalisation if they have resided in India or have served a government in India for a period of 12 months immediately preceding the date of application. The Bill allows the central government to relax the requirement of 12 months stay or service if special circumstances exist. Relaxation up to 30 days may be permitted.
- Overseas Citizen of India cardholders: The Act outlines certain qualifications for registering a person as an Overseas Citizen of India. The Bill provides certain additional grounds for registering for an Overseas Citizen of India card. These are: (i) a minor child whose parent(s) are Indian citizens; or (ii) spouse of foreign origin of an Indian citizen or spouse of foreign origin of an Overseas Citizen of India cardholder subject to certain conditions; or (iii) great-grandchild of a person who is a citizen of another country, but who meets one of several conditions (for example, the great-grandparent must be a citizen of India at the time of commencement of the Constitution or any time afterwards). An Overseas Citizen of India is entitled to some benefits such as a multiple-entry, multi-purpose life-long visa to visit India.
- The Act also provides that any person who is/has been a citizen of Pakistan or Bangladesh or any other country which is notified by the central government will be ineligible to apply for Overseas Citizenship of India. The Bill extends this provision to cover persons whose parents/grandparents/ great-grandparents were citizens of any of the above countries.
- The Bill also introduces a new provision which allows the central government to register a person as an Overseas Citizen of India cardholder even if s/he does not satisfy any of the listed qualifications. This is permissible if special circumstances exist.
- Merger of Overseas Citizen of India and Persons of Indian Origin schemes: Currently, the central government provides for two schemes for Indian origin persons, and their families, the Persons of Indian Origin card and the Overseas Citizen of India card. Persons of Indian Origin enjoy fewer benefits than Overseas Citizens of India. For example, they are entitled to visa free entry into India for 15 years, while Overseas Citizens of India are provided a life-long visa. The Bill provides that the central government may notify that Persons of Indian Origin cardholders shall be considered to be Overseas Citizen of India cardholders from a specified date.
- Renunciation and cancellation of overseas citizenship: The Act provides that where a person renounces their overseas citizenship, their minor child shall also cease to be an Overseas Citizen of India. The Bill extends this provision to cover spouses of Overseas Citizen of India cardholders. The Bill also allows the central government to cancel the Overseas Citizenship of India card where it is obtained by the spouse of an Indian citizen or Overseas Citizen of India cardholder, if: (i) the marriage is dissolved by a court, or (ii) the spouse enters into another marriage even while the first marriage has not been dissolved.
- Date of commencement: The Bill if enacted will be considered to have come into force on January 6, 2015.
The Mines and Minerals (Development and Regulation) Amendment Bill, 2015
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- The Mines and Minerals (Development and Regulation) Amendment Bill, 2015 was introduced in Lok Sabha on February 24, 2015. The Bill amends the Mines and Minerals (Development and Regulation) Act, 1957.
- The Bill replaces the Mines and Minerals (Development and Regulation) Amendment Ordinance, 2015 promulgated on January 12, 2015.
- The Mines and Minerals (Development and Regulation) Act, 1957 regulates the mining sector in India and specifies the requirement for obtaining and granting mining leases for mining operations.
- The Bill adds a new Fourth Schedule to the Act. It includes bauxite, iron ore, limestone and manganese ore and are defined as notified minerals. The central government may, by notification, amend this Schedule.
- The Bill creates a new category of mining license i.e. the prospecting license-cum-mining lease, which is a two stage-concession for the purpose of undertaking prospecting operations (exploring or proving mineral deposits), followed by mining operations.
- Maximum area for mining: Under the Act, a person could acquire one mining lease for a maximum area of 10 sq km. However, for the development of any mineral, the central government could permit the person to acquire one or more licenses or leases covering additional area. The Bill amends this provision to allow the central government to increase the area limits for mining, instead of providing additional leases.
- Lease period: Under the Act, a mining lease was granted for a maximum of 30 years and a minimum of 20 years and could be renewed for a period not exceeding 20 years. Under the Bill, the lease period for coal and lignite remains unchanged. For all minerals other than coal, lignite and atomic minerals, mining leases shall be granted for a period of 50 years. All mining leases granted for such minerals before the Bill, shall be valid for 50 years. On expiry of the lease, instead of being renewed, the leases shall be put up for auction, as specified in the Act.
- Lease extensions: The Bill specifies that any lease granted before the commencement of the Bill, shall be extended: (i) up to March 31, 2030 for minerals used for captive purpose (specific end-use) and up to March 31, 2020 for minerals used for other than captive purpose, or (ii) till the completion of renewal period, or (iii) for a period of 50 years from the date of grant of such lease, whichever is later. This provision shall not apply to mining leases for which renewal has been rejected, granted, or lapsed.
- Auction of notified and other minerals: The Bill states that state governments shall grant mining leases and prospecting license-cum-mining leases for both notified and other minerals. Prospecting license-cum-mining lease for notified minerals shall be granted with the approval of central government. All leases shall be granted through auction by competitive bidding, including e-auction.
- The central government shall prescribe the terms and conditions, and procedure for auction, including parameters for the selection of bidders. For mining leases, the central government may reserve particular mines for a specific end use and allow only eligible end users to participate in the auction, if found necessary.
- Transfer of mineral concessions: The Bill states that the holder of a mining lease or prospecting license-cum-mining lease may transfer the lease to any eligible person, with the approval of the state government, and as specified by the central government. If the state government does not convey its approval within 90 days of receiving the notice, the transfer shall be considered as approved. No transfer shall take place if the state government communicates, in writing, that the transferee is not eligible. Only mineral concessions granted through auction will be allowed for transfer.
- Institutions: The Bill provides for the creation of a District Mineral Foundation (DMF) and a National Mineral Exploration Trust (NMET). The DMF is to be established by the state government for the benefit of persons in districts affected by mining related operations. The NMET shall be established by the central government for regional and detailed mine exploration. Licensees and lease holders shall pay the DMF an amount not more than one-third of the royalty prescribed by the central government, and the NMET two percent of royalty.
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The Anti-Hijacking Bill, 2014 (status- pending )
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- The Anti-Hijacking Bill, 2014 was introduced in the Rajya Sabha by the Minister of Civil Aviation, Mr. Ashok Gajapathi Raju on December 17, 2014. The Bill seeks to repeal The Anti-Hijacking Act, 1982, and give effect to the Convention for the Suppression of Unlawful Seizure of Aircraft, 1970 and its Protocol Supplementary, signed on September 10, 2010.
- Definition of hijacking: The Bill defines hijacking as seizing control of an aircraft in service, unlawfully and intentionally, by technological means or by exercising force, coercion, or any other form of intimidation. An aircraft is considered to be in service from the time it is being prepared for a specific flight by the crew or ground personnel until 24 hours after any landing.
- Related offences: The Bill includes several acts within the definition of hijacking including: (i) attempt and abetment of hijacking; (ii) making a credible threat to commit hijacking; (iii) organising or directing others to commit hijacking; (iv) agreeing with another to commit the offence, and acting on the agreement; etc.
- Punishment for hijacking and related offences: The Bill provides for: (i) death penalty, where the offence results in death of hostage or security personnel; (ii) life imprisonment in all other cases; and (iii) moveable and immoveable property of the accused may be confiscated. For any acts of violence committed in connection with the hijacking, the accused shall be punished with the same punishment as provided under the laws in force.
- Jurisdiction: Indian courts can exercise jurisdiction on several grounds including where the offence is committed: (i) in India; (ii) against an aircraft registered in India; (iii) on board an aircraft which lands in India with the accused still on board; (iv) by or against an Indian citizen; (v) by a person who is present in India and is not extradited by the central government, etc.
- Previous sanction for prosecution: The Bill requires that sanction must be taken from the central government before prosecuting an accused for hijacking or related offences.
- Investigation, arrest, bail, etc.: The central government may confer powers of investigation, arrest and prosecution on any officer of the central government or the National Investigation Agency. An investigating officer can order seizure or attachment of property which is related to the offence, and is likely to be concealed or disposed of by the accused.
- Where an accused is forwarded to a Magistrate to authorise detention because investigation could not be completed within 24 hours, a Judicial Magistrate may authorise detention up to 30 days. An Executive Magistrate may authorise detention up to seven days.
- With regard to bail, an accused cannot be released on bail or bond unless: (i) the public prosecutor has had an opportunity to oppose the release; and (ii) if the release has been opposed, the designated court is satisfied that there is reason to believe the accused is innocent and is unlikely to commit any offence while on bail.
- Trial by designated courts: The accused person shall be tried by a Sessions Court which is notified to be a designated court by the concerned state government. In case the investigation is carried out by the National Investigation Agency, the designated court shall be a court set up under the National Investigation Agency Act, 2008. The designated court shall have the power to order for attachment of the accused person’s properties.
- Presumption of guilt: The court will presume the accused to be guilty if the prosecution establishes either: (i) arms, ammunition or explosives were recovered from the accused and there is reason to believe that similar arms, etc. were used in the hijacking or (ii) there is evidence of use of intimidation against the crew or passengers in connection with the hijacking.
- Extradition: Hijacking and the related offences shall be extraditable. Extraditable offences are those offences for which one country many transfer the accused to another country’s legal jurisdiction. No request for extradition shall be refused on the ground that hijacking is a political offence or is connected to a political offence.
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