www.ranjca.com


	[email protected] 040-6655 2655


	Prologue Team Ranj Key Offerings Get in Touch Knowledge Bank Calculators GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Instalment Bulletins Notification Circular Income Tax Company Law Service Tax Excise Matters Customs RBI SEBI FEMA Labour Laws Central Sales Tax Accounting Standards The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Cost Inflation Index Rates of NSC Interest Gold and Silver Rates Rates of Depreciation Under Income Tax Act Rates of Depreciation Under Companies Act ROC Fee Structure (As per Companies Act, 2013) ROC Filing Fees (As per Companies Act, 2013) Application & Petition Fees (NCLT) Rates of Stamp Duty Limited Liability Partnership Fees National Industries of Classification IFSC Codes MICR Codes HSN Rate List Comparison of Deduction u/s 80TTA & 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Acts Direct Tax Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Indirect Tax Service Tax(Finance Act, 1994) The Central Excise Act, 1944 Customs Act, 1962 Central Sales Tax Act, 1956 Entry Tax Act Corporate Laws Companies Act, 2013 Companies Act, 1956 The Limited Liability Partnership ACT, 2008 The Securities and Exchange Board of India Act, 1992 VAT Laws Delhi Value Added Tax Act, 2004 Maharashtra Value Added Tax Act (2002) Rajasthan Value Added Tax Act, 2003 Bihar Value Added Tax Act, 2005 Karnataka Value Added Tax Act, 2003 Andhra Pradesh Value Added Tax Act, 2005 The Uttar Pradesh Value Added Tax Act 2008 West Bengal Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Gujarat Value Added Tax Act, 2003 Tamilnadu VAT ACT, 2006 Other Statutes The Indian Partnership Act, 1932 Societies Registration Act, 1860 Reserve Bank of India Act, 1934 Competition Act, 2002 Monopolies and Restrictive Trade Practices Act, 1969 Foreign Exchange Management Act, 1999 The Employees' State Insurance Act, 1948 The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 Profession Tax Act Right To Information Act, 2005 Equalisation Levy Act, 2016 The Insolvency And Bankruptcy Code, 2016 Maharashtra Real Estate Regulatory Authority and Rules THE REAL ESTATE (REGULATION AND DEVELOPMENT) ACT, 2016 GST Laws IGST Act , 2017 Central Goods and Services Tax Act, 2017 Union Territory Goods and Services Tax Act, 2017 GST (Compensation to States) Act, 2017 Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules Customs Valuation Rules Service Tax Rules Central Sales Tax (Delhi) Rules, 2005 Central Sales Tax (Maharashtra) Rules Entry Tax Rules Cenvat Credit Rules, 2017 GST Valuation Rules , 2016 Corporate Laws Rules Companies Rules, 2014 The Companies Unpaid Dividend Rules, 1978 Limited Liability Partnership Rules, 2009 LLP Winding up Rules, 2012 VAT Laws Rules Delhi Value Added Tax Rules, 2005 Maharashtra Value Added Tax Rules, 2005 Haryana Value Added Tax Rules, 2003 Andhra Pradesh Value Added Tax Rules, 2005 The West Bengal Value Added Tax Rules, 2005 The Uttar Pradesh Value Added Tax Rules, 2008 Punjab Value Added Tax Rules Rajasthan Value Added Tax Rules, 2006 Bihar Value Added Tax Rules, 2005 Karnataka Value Added Tax Rules, 2005 Telangna VAT Rules 2005 Gujarat Value Added Tax Rules, 2006 Tamilnadu VAT Rules, 2007 Other Statutes Baggage Rules, 2016 Profession Tax Rules NBFC Acceptance of Public Deposits (Reserve Bank) Directions, 1998 NBFC and Miscellaneous Non-Banking Companies (Advertisement) Rules, 1977 NBFC Auditor’s Report (Reserve Bank) Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules The Insolvency and Bankruptcy of India Rules GST Rules Central Goods and Services Tax Rule, 2017 Forms Income Tax Forms Wealth Tax Forms ROC Forms (As per Companies Act, 1956) Companies Unpaid Dividend Forms Limited Liability Partnership (LLP) LLP Winding up Service Tax Forms NBFCs Forms FEMA Forms ROC Forms (As per Companies Act, 2013) Income Declaration Forms VAT Forms DVAT Forms MVAT Forms Bihar VAT Forms Karnataka VAT Forms UPVAT Forms Haryana VAT Forms WB Vat Forms Punjab VAT Forms Tamil Nadu VAT Forms CGST Forms GST Forms Accounts and Records Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply News Query Careers Admin Login Time Sheet

SC says no to restrictive use of Aadhaar card

The central government and financial institutions suffered a setback on Wednesday, when the Supreme Court declined to modify its order restricting Aadhaar card use only for public distribution system ( PDS) benefits. The issue would now go before a larger bench to be set up by the Chief Justice of India.

The central and some state governments, along with Securities and Exchange Board of India ( Sebi), Reserve Bank of India( RBI), banks and other public institutions were vehemently arguing that the court order of August 11, restricting the use of AadhAar cards only to essential items, has stalled their functioning. They had contended that those who voluntarily come forward to register for the identity card should be allowed to do so. Sebi and the banks argued that the use of the card would allow them to track black money operations.

However, a three- judge bench headed by J Chelameswar did not change the order and stated in its order that it would be better that the issue be decided by a larger bench. “ We are of the opinion that it is better that these applications for modification are also heard by a larger bench,” the three- judge bench, which also included Justices S A Bobde and C Nagappan, said.

The question of the validity of Aadhaar has been caught in constitutional knots from the beginning. The scheme was challenged by a former high court judge and several organisations alleging that it violated the right to privacy by seeking too many personal details which could be leaked out and misused by private parties.

The right to privacy was argued for several days and then that bench referred the question — whether there is such a right in the Constitution —to a constitution bench.

Meanwhile, the government and financial institutions wanted achange in the interim order allowing them to demand Aadhaar card from people who approach institutions to avail of various benefits. This issue has also gone to a constitution bench with Wednesday’s order.

According to the Attorney General, 920 million people have already received their cards and they gave information voluntarily. He had also assured the court that the information will not be shared with any unauthorised persons or entities. However, the pleas for relaxation of the August 11 order restricting the use of Aadhaar cards for PDS scheme and LPG (Liquified petroleum gas) distribution scheme, was opposed by those petitioners on whose PILs the apex court had said these cards will not be mandatory for availing benefits of welfare schemes.

On August 11, the apex court had said that Aadhaar card would remain optional for availing welfare schemes of the government and the authorities would not use it for the purposes other than PDS and LPG distribution system.

The Centre, RBI, Sebi, Insurance Regulatory and Development Authority, Telecom Regulatory Authority of India, Pension Fund Regulatory Authority and states like Gujarat and Jharkhand had recently moved the court and pitched strongly for voluntary use of Aadhaar cards for providing benefits of various schemes, other than PDS and LPG, at the doorsteps of the aged and the weaker sections.

Business Standard, New Delhi, 8th Oct. 2015