Mandatory seeding of Aadhar Number for filing of ECR - Delhi High Court grant relief to employers depositing EPF contributions

Mr. S.K. Gupta, Sr. Associate of legal team of Mr. H.L. Kumar who has put his legal acumen for drafting this writ petition for challenging the circular dated 01.06.2021 (in short “June-Circular”) on the subject: “Mandatory seeding of Aadhar Number for filing of ECR w.e.f. 01.06.2021”. In fact, June-Circular has created a problem for all employers/establishments while generating Electronic Challan cum Return (ECR) for the Month of May' 2021, and so on.

Initially, the Hon’ble Delhi High Court issued notice to the EPFO. Thereafter, after submission of the Counter–reply on behalf of the EPFO, Mr. S.K. Gupta, Advocate has argued the matter by raising the following three points for interim reliefs :

 

First: The PF Contribution for the month of May’2021 got delayed because modification in the EPFO-portal software which was restored as per the old system on 15th June 2021 so there was a delay for few days for remitting the PF Contribution as per paragraph 38 of the Scheme, 1952, and because of this delayed remittance, the employer may face damages /penalty /interest as per Section 14-B, and 7Q of the Act, 1952 respectively.

Second: Because of the “due date” of the statutory payment of the Provident Fund, there will be the adverse impact upon the employers as per Section 36(1)(va) and Section 2(24)(x) of the Income Tax Act,1961 for remittance of PF Contribution after due date. As a result of which, the Employees’ share will be added back to the employer’s profit for the Month of May’2021.

Third: To overcome the above problem of the employers across the country, Mr. S.K. Gupta also prayed for interim relief to grant 5 days grace period for the month of May’2021 for PF remittance, and at least 3-4 months extension be granted to all categories of establishment for seeding Aadhaar with UAN.

Mr. S.K. Gupta, our Senior Associate, vehemently argued, and finally arranged interim reliefs for employers/establishments that

1. For remittance of PF Contribution for the Month May '2021, if remitted by the Employer by 20th June’2021, no coercive action will be taken by the EPFO for such belated remittance of PF Contribution.
2. All establishments will get an extension up to 30.11.2021 for remittance of PF Contribution without seeding Aadhaar with UAN.
3. Grievance Redressal Committee  will be formed by the EPFO for giving assistance to  the Employers, and Employees with respect to seeding Aadhaar with UAN, and a status report will be submitted by the EPFO before the Hon’ble Court, before the next date of hearing.

Now on 16.12.2021, writ petition has been disposed of by granting all reliefs as sought in the writ petition.

Large number of aggrieved employers are grateful to Mr. S.K. Gupta who has argued the petition with great ability.

Case Name - ASSOCIATION OF INDUSTRIES AND INSTITUTIONS v/s UNION OF INIDA & ANR

Order Copy

IN THE HIGH COURT OF DELHI AT NEW DELHI

W.P.(C) 5952/2021 & CM APPLs. 32165/2021, 32239/2021

Petitioner - ASSOCIATION OF INDUSTRIES AND INSTITUTIONS . Through: Mr. Sudhir Kumar Gupta, Advocate 

versus 

Respondents - UNION OF INIDA & ANR....  Through: Mr. Siddharth, Mr. Amit Kumar, Advocates for R-2 

CORAM:
JUSTICE PRATHIBA M. SINGH 

O R D E R

16.12.2021

1. This hearing has been done in physical Court. Hybrid mode is permitted in cases where permission is being sought from the Court.

2. Vide order dated 17th September, 2021, this Court had extended the time for seeding and verification of employees of the Petitioner-Association till 30th November, 2021, and prohibited coercive measures for non-seeding of Aadhaar numbers with Universal Account Number (hereinafter ‘UAN’). The Court had also directed the EPFO to place on record complete data relating to the verification/seeding of Aadhaar. Pursuant to this order, an affidavit was filed by the EPFO recorded in order dated 10th November, 2021, indicating that the number of persons whose UAN had not been seeded with Aadhaar had come down to 23,63,405.

3. Today, a fresh affidavit has been filed by the EPFO giving the latest status of the verification of Aadhaar as under:

“2. The petitioner on 26.11.2021 has submitted a list of 981 establishments that it purports to represent. An affidavit dated 29.11.2021 was submitted by the respondent after a preliminary examination of the PF code numbers submitted by the petitioner. It was found that no PF code was submitted in respect of 164 establishments. For the remaining 817 establishments, data in respect of 254 establishments was cross- checked. These establishments have 16,373 contributory UAN. Of these, Aadhaar verification is pending in only 375 UAN. Within these 375 UAN, Aadhaar number is entered in 158 UAN and only verification is pending.

3. Now, the respondent has cross checked all the 817 establishments having PF code. These establishments have a total of 53,699 UAN. Of this, 51,503 UAN are Aadhaar verified, and only 2196 UAN are yet to be Aadhaar verified. Of these 2196 UAN, 1467 UAN are those that are yet to be seeded with Aadhaar. 729 UAN are those have a mismatch with Aadhaar data seeded with them. The spreadsheet containing this data is annexed as Annexure R-1 (pp. 3-27)”

4. The said supplementary affidavit dated 16th December, 2021, is taken on record.

5.An affidavit has also been filed by Mr. Gupta, ld. counsel for the Petitioner, submitting that in the writ petition, the Petitioner had sought relief for extension in implementation of the impugned order of the EPFO dated 1st June, 2021, by a period of 6 months. The reliefs sought in the writ petition are as under:

“[a] Issue a writ in the nature of mandamus or any other appropriate writ, order or direction in the nature of mandamus or any other writ or order or direction or granting interim relief against the impugned order No. BKG. 27/07/2020- G/Pt. File dated 01.06.2021 passed by the ACC (F & A), Employees’ Provident Found Organisation Delhi.

[b] Or in the alternative, Issue a writ in the nature of mandamus or any other appropriate writ, order or direction commanding the respondents to extend the implementation of Annexure P1 directives by 6 months, enabling remittance of contributions by employers in respect of their employees, under the Employees’ Provident Fund and Miscellaneous Provisions Act 1952, for the period from 01.06.2021 onwards, without liability for interest/ damages or penalty as also without incurring any disentitlement to any benefits under ABRY Scheme and PMRPY Scheme;

[c] Issue a writ in the nature of mandamus or any other appropriate writ, order or direction commanding the respondents to extend the due dates for remittance of contributions under the Employees’ Provident Fund and Miscellaneous Provisions Act 1952 by six months so the provisions of Income Tax 1961 may not give adverse effect as per Section 36(1)(va) read with Section 2(24)(x) of Income Tax Act,1961;

[d] Grant such other and further reliefs as are deemed just and necessary in the facts and circumstances of the case including the costs of this proceedings; as also the following:”

6. Considering the interim orders already passed by this Court, Mr. Gupta submits that no further reliefs are being sought for and the writ petition may be disposed of

7. Vide order dated 17th September, 2021, the Court had also granted a five days grace period to the employers, for the delay in deposit of provident fund dues during the period from 1st June, 2021 to 15th June, 2021. It was accordingly directed that the EPFO shall not take any coercive steps in respect of such belated payments. The said order is made absolute in view of the reasons contained in the said order dated 17th September, 2021.

8. Accordingly, this writ petition stands satisfied in terms of the orders passed previously and the verification status as on today. No further orders are called for in this writ petition

9. The present writ petition, along with all the pending applications, is disposed of in the above terms.

 

PRATHIBA M. SINGH, J.
DECEMBER 16, 2021//Aman/MS

Land Use Certificate - SOP

Land Use Certificate

Land Use Certificate (LUC) or Change of Land Use (CLU) is required to obtain State Township and Country Planning Department's Directors. 

This is required to change the use of your property from, for instance, agricultural to residential, Forest Land to Commercial & so on. 

Please ask your landowner or property dealer to provide this to you.

SOP - Land Use Certificate

• Step 1- Filling in the ‘Ownership Status of Applied Land.’ In this step, you have to enter the site details. These include- the intended use of the property (residential, commercial, industrial, etc.), tehsil and village names and mustil and khasra numbers.
• Step 2- Filling in the ‘Applicant details.’ In this step, you have to enter the applicant type (individual, company, etc) and total area of the property. The website calculates the scrutiny fees according to the area of the property. You will be asked for your identity documents in this step.
• Step 3- Filling in the ‘Address details.’ You have to enter the correspondence details of the applicant now.
• Step 4- Filling in the ‘Site and Financial Details.’ You must enter the details of the routes connecting the site, the type of construction of the property (pucca, temporary, etc.) and answer if the site is vacant. In this step, you will have to upload a copy of the CLU permission form, the building plan and site photographs.
• Step 5- Filling in the ‘Financial capacity’ details. Here you will have to upload the project details of the property you intend to construct and enter its estimated cost.
• Step 6- Uploading documents, which are-
1. Sajra plan from the patwari
2. Survey plan of the land on a scale of 1” to 40 feet showing the means of access to the land.
3. Ownership/title document- sale/gift/exchange deed.
4. Jamabandi
5. Mutation certificate
6. Prescribed form (like - CLU-I)
7. Indemnity bond.
• Step 7- Preview and submit the application.

On submitting the application, you will receive an application number via email. Save the number.

Mahamari Alert - Surakshit Haryana

Guide lines for - Omicron variant and persistent rise in COVID-19

Government of Haryana

Haryana State Disaster Management Authority

No. DNC-SPO- 2020/1 39 28

ORDER
Dated: 24.12.2021

Whereas vide order No. DMC-SPO-2020/5215 dated 02.05.2021, the State Executive Committee had initially declared a lockdown from 03.05.2021 (05: 00 am onwards) to 10.05.2021 (till 05: 00 am) and subsequently the same was extended from time to time, till 31.12.2021 in the State of Haryana.

However, keeping in view the emergence of Omicron variant and persistent rise in COVID-19 cases in the State, in exercise of the powers conferred under Section 22(2)(h) of the Disaster Management Act, 2005, the undersigned in my capacity as Chairperson, State Executive Committee hereby directed to impose the guidelines of ‘Mahamari Alert - Surakshit Haryana’ — from 25.12.2021 (05 :00 am onwards) to 05.01.2022 (till 05: 00 am) in the State of Haryana, as follows: -

I. Night movement restrictions shall be strictly imposed from 11: 00 PM to 05 :00 AM in the State.

II. In indoor and open spaces, gatherings of up to 50% of the hall/area capacity will be allowed with a ceiling of maximum 200 persons/ 300 persons respectively subject to strict observance of COVID-19 appropriate behavioral norms and social distancing. It shall be the responsibility of Organisers of events to ensure that only fully vaccinated persons attend the events organised by them.

III.In all the public offices and facilities, only fully vaccinated persons are allowed to enter w.e.f. 01.01.2022.

However, the following guidelines shall continue as released vide earlier orders dated 27.11.2021:-

a. Restaurants, bars (including in hotels and in malls), gyms, spas and club houses/ restaurants/ bars of the Golf Courses are allowed to open with adherence to requisite social distancing and other COVID-19 appropriate safety norms.

b Cinema Halls (in malls and stand alone) are allowed to open with adherence to requisite social distancing norms, COVID-19 appropria te behavioural norms, the guidelines as indicated in the SOPs released by Ministry of Health and Family Welfare, GOI, as well as regular sanitisatio n of the premises.

C. Fully residential Universities in the State are directed to plan re-opening their campuses for physical classes as per their respective Semester Schedules after adopting SOPs for COVID appropriate behaviour. University Administration may endeavour to get all students, faculty members and staff (including the outsourced ones) fully vaccinated.

d. Collage & Schools are allowed to re-open for sudden hours adherence to requisite social distancing norms, Covid appropriate behavioral norms, regular sanitisatio n of the premises, the guidelines as indicated in the SOPs released by Ministry of Health and Family Welfare, Got and as per the guidelines of Department of Higher Education and Department of Technical Education , Harya na released for implementation

of these orders.

e. Conduct of entrance and recruitment examinations by diPerent Universities/Institutes/Government Departments and Recruit That Agencies are allowed in the State with str iCt implE!m €? fñt ?Ztiolfl Of “Re ViSE!d SOP issued by Ministry of Health and Family W €?Ir€Ir f2, dated 10.09.2020 regarding preventive measures to contain spread Of COVID-

19” as well as guidelines released by Central/State

Government/Departments time to time.

f. Training centers in Haryana State established under the aegis of Haryana Skill Development Mission are allowe d to open (by stagg £?ri lfl g Of t h€? trainees for maintaining social distancing as pOF pI*I?sCI" ibI2 d S/?fi l f l di lfl g Operating Procedures and Guidelines issued by Ministry of Home APairs, GOI, Slate Disaster Management Authority, Haryana, National Skill

Development Corporation and Local Administration from time to time).

g. Coaching institutions, Libraries and Training Institutes (whether Government or private) are allowed to open with strict adherence to requisite social distancing norms, Covid appropriate behavioural norms guidelines as indicated in the SOPs released by Ministry of Health and Family Welfare, GOI and regular sanitisation of premises.

h. Industrial Training institutes (ITIs) are allowed to open for students with 100O/o attendance with strict adherence to requisite social distancing norms, regular sanitisation of the premises, Covid appropriate beha vioural norms and guidelines as indicated in the SOPs released by Ministry of Health and Family Welfare, GOI and guidelines of Depa ment of Skill Developme nt & Industrial Training, Haryana released for implementation of these orders.

i. All shops and malls are allowed to open with adherence to requisite social distancing norms, regular sanitisation and COVID-19 appropriate behavioural norms.

j”. Swimming Pools are allowed to open aker adopting requisite social distancing norms, regular sanitisation and Covid appropriate behavioural norms. All swimmers/ practioners/eligible visitors and staP to preferably get vaccinated with both doses of COVID-19 vaccine.

k. SpO /y 5 CompIexes St adia art p mitted to open for SpO1 s a Cti V’it ies

l. Cluding for outdoor sports activities except contact sports. SportS AU/?h >!ti €?S Shall e n s ure A dherence to requisite social distancing n0 rmS,

’ e 9U!a * * a n ! iSa tion of the premises and COVID-19 a ppr Opria te be ha V‹ OU r a I

norms.

m. a Religious places are allowed to open with 50 persons at one time with the condition that they shall follow requisite social distancing norms, regular sanitisation and COVID-19 appropriate behavioural norms. 

Corporate Offices are permitted to open with full attendance subject to strict observance of social distancing, COVID-19 appropriate behavioural norms and regular sanitisation.

n. All production units, establishments, Industries are permitte d to function.

However they shall strictly adhere to COVID-19 appropriate and prescribed guidelines, behavioural norms and Social distancing.

It is also advised that “No Mask-No Service” will be strictly observed on the State. People with face cover/ma sk only will be allowed to board public/privat e transpol and enter any other government and private establishment for availing any services/good s.

There will be continuous focus on the fivefold strategy for elective management of COVID-19 i.e. Test-Trace-Track-Vaccination and adherence of COVID- 19 appropriate behaviour.

The Deputy Commissioners of the concerned districts are hereby directed/authorised to implement the above mentioned relaxations strictly. For the enforcement of social distancing measures Deputy Commissioner may, if necessary, invoke the provisions, as per law. Any person violating these measures will be liable to be proceeded against as per the provisions of Section 51 to 60 of the Disaster Management Act, 2005, besides legal action under Section 188 of the IPC, and other legal provisions as applicable.

(SANJEEV KAUSHAL)

Chief Secretary-cum-Chairperson

Haryana State Execu mittee

l. All Administrative Secretaries in the State of Haryana.

2. The Director General of Police.

3. All Deputy Commissioners in the State of Haryana.

Note: - HSDMA orders can be seen at our website ht tps://revenueharyana.gov. in/. Any message

not on the website may be treated as fake.

Income Tax Act, 1961 - Introduction & Constitutional Provision

Income Tax Act, 1961

Introduction & Constitutional Provision

India is a federal union of States with distribution of powers. Articles 245 to 255 of the Constitution of India relate to legislative relations between the Union and States in the form of distribution of legislative powers between the Parliament and the Legislature of a State.

Powers to make laws are conferred by Articles 245, 246 and 248 of the Constitution while subject matters of laws to be made by Parliament and Legislature of a State are listed in Schedule VII to the Constitution.

As per Article 265, No tax shall be levied or collected except by authority of law. Distribution of legislative powers is stipulated in Article 246 read with Schedule VII of the Constitution of India. There are three lists in Schedule VII in respect of which Union or State or both will have concurrent power to make laws.

 

List I	Union List comprises of several items or subjects over which the Union i.e. Central Government has exclusive powers of legislation.
List II	State List comprises of several items or subjects over which the State Legislature shall have the exclusive powers of legislation.
List III	Concurrent list Comprises of several items over which the Parliament and the Legislatures of States shall have concurrent powers of legislation.

 

In respect of levy of taxes and duties, Union and States have respective powers under Union List and State List, the summary of which is provided as under:

1. Tax-related entries in the Union List (List-I of Schedule VII)

Entry No.	Particulars
82	Taxes on income other than agricultural income.
83	Duties of customs including export duties.
84	Duties of excise on the following goods manufactured or produced in India, namely : (a) petroleum crude; (b) high speed diesel; (c) motor spirit (commonly known as petrol); (d) natural gas; (e) aviation turbine fuel; and (f) tobacco and tobacco products
85	Corporation tax
86	Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies; taxes on the capital of companies.
87	Estate duty in respect of property other than agricultural land.

88	Duties in respect of succession to property other than agricultural land.
89	Terminal taxes on goods or passengers, carried by railway, sea or air; taxes on railway fares and freights.
90	Taxes other than stamp duties on transactions in stock exchanges and futures markets.
91	Rates of stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts.

2. Tax-related entries in the State List (List - II of Schedule VII)

Entry No.	Particulars
46	Taxes on agricultural income.
47	Duties in respect of succession to agricultural land.
48	Estate duty in respect of agricultural land.
49	Taxes on lands and buildings.
50	Taxes on mineral rights subject to any limitations imposed by Parliament by law relating to mineral development.
51	Duties of excise on the following goods manufactured or produced in the State and countervailing duties at the same or lower rates on similar goods manufactured or produced elsewhere in India : (a)  alcoholic liquors for human consumption; (b)   opium, Indian hemp and other narcotic drugs and narcotics; but not including medicinal and toilet preparations containing alcohol or any substance included in sub- paragraph (b) of this entry.
53	Taxes on the consumption or sale of electricity
54	Taxes on the sale of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption, but not including sale in the course of inter-State trade or commerce or sale in the course of international trade or commerce of such goods.
56	Taxes on goods and passengers carried by road or on inland waterways.
57	Taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of entry 35 of List III.
58	Taxes on animals and boats.
59	Tolls.
60	Taxes on professions, trades, callings and employments.
61	Capitation taxes.
62	Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council
63	Rates of stamp duty in respect of documents other than those specified in the provisions of List I with regard to rates of stamp duty.

3. Other constitutional provisions:

Article No.	Particulars
Article 13	Laws inconsistent with or in derogation of the fundamental rights.
Article 245	Extent of laws made by Parliament and by the Legislatures of States.
Article 246	Subject matter of laws made by Parliament and by the Legislatures of States.
Article 246A	1.         Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State. 2.         Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Explanation- The provisions of this article, shall, in respect of goods and services tax referred to in clause (5), of article 279A, take effect from the date recommended by the Goods and Services Tax Council.’’.
Article 248	Residuary powers of legislation.
Article 265	Taxes not to be imposed save by authority of law.
Article 269	Taxes levied and collected by the Union but assigned to the States. (1) Taxes on the sale or purchase of goods and taxes on the consignment of goods except as provided in Article 269A shall be levied and collected by the Government of India but shall be assigned and shall be deemed to have been assigned to the States on or after the 1st day of April, 1996 in the manner provided in clause (2).
Article 269A	Goods and services tax on supplies in the course of inter-State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council. Explanation: For the purposes of this clause, supply of goods, or of services, or both in the course of import into the territory of India shall be deemed to be supply of goods, or of services, or both in the course of inter-State trade or commerce.
Article 270	Taxes levied and distributed between the Union and the States.- (1) All taxes and duties referred to in the Union List, except the duties and taxes referred to in articles 268, *268A and 269, respectively, surcharge on taxes and duties referred to in article 271 and any cess levied for specific purposes under any law made by Parliament shall be levied and collected by the Government of India and shall be distributed between the Union and the States in the manner provided in clause (2).
Article 271	Surcharge on certain duties and taxes for purposes of the Union.
Article 273	Grants in lieu of export duty on jute and jute products.
Article 274	Prior recommendation of President required to Bills affecting taxation in which States are interested.

 

Article 276	Taxes on professions, trades, callings and employments.
Article 279A	1.                   The President shall, within sixty days from the date of commencement of  the Constitution (One Hundred and First Amendment) Act, 2016, by order, constitute a Council to be called the Goods and Services Tax Council. 2.                   The Goods and Services Tax Council shall consist of the following members, namely: (a)                 the Union Finance Minister - Chairperson; (b)                 the Union Minister of State in charge of Revenue or Finance - Member; (c)                  the Minister in charge of Finance or Taxation or any other Minister nominated by each State Government-Members. The Members of the Goods and Services Tax Council referred to in sub clause (c) of clause (2) shall, as soon as may be, choose one amongst themselves to be the Vice- Chairperson of the Council for such period as they may decide.
Article 286	Restrictions as to imposition of tax on the sale or purchase of goods.
Article 289	Exemption of property and income of a State from Union taxation.
Article 298	Power to carry on trade, etc. The executive power of the Union and of each State shall extend to the carrying on of any trade or business and to the acquisition, holding and disposal of property and the making of contracts for any purpose.
Article 304	Restrictions on trade, commerce and intercourse among States.
Article 366	Definitions (6)     “corporation tax” means any tax on income, so far as that tax is payable by companies and is a tax in the case of which the following conditions are fulfilled:- (a)      that it is not chargeable in respect of agricultural income; (b)      that no deduction in respect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; (c)      that no provision exists for taking the tax so paid into account in computing for the purposes of Indian income-tax the total income of individuals receiving such dividends, or in computing the Indian income-tax payable by, or refundable to, such individuals; (12) “goods” includes all materials, commodities, and articles; (12A) “goods and services tax” means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;’

Income tax being direct tax happens to be one of the major source of revenue for the Central Government. The entire amount of income tax collected by the Central Government is classified under the head:

1. Corporation Tax (Tax on the income of the companies); and

2. Income tax (Tax on income of the non-corporate assessees)

The classification of Income tax into above two categories is of great assistance to Central Government while preparing budget estimates and setting the target. It is also important for easy division of tax between the Central and State Government as the proceeds from Corporation tax are not divisible with the States [Article 270(1) read with Article (4)(a)].