Significance of a Police Clearance Certificate (PCC) in a pending Accident Case

A Police Clearance Certificate (PCC) is an official document issued by the Indian Police or government authority in India. It acknowledges any criminal records that an individual may have against their name and, if such records are clear, it issues a clearance certificate, which may be required for Indian or foreign citizens who are currently or have resided in India for the following reasons:

1. Pursuing professional positions that need independence;

2. Looking to relocate or obtain visas for other countries;

3. Taking care of an organization's demand;

A PCC from India does not have the time of legitimacy to back up its assertion. For the most part, it is legal for six months.

A valid Police Clearance Certificate, whether for employment, study, or travel, indicates that the individual has no criminal convictions throughout their time or stay in the country. Assume the individual was involved in criminal activity or were apprehended due to a law violation in any manner. In that instance, specific notices from the concerned country will appear on their PCC, including the infringement details. Therefore, possessing a Police Clearance Certificate demonstrates their morality and prudence as guests or residents. Employers and travel specialists may raise concerns if they cannot provide PCC, implying that they are unlikely to be well-behaved citizens of the country.

Definition of Petty case as per Karnataka Police Act

Many sections in the Motor Vehicle Act are compoundable. It means if you commit a traffic violation, are booked for the same, and if the offence is compoundable, you can pay fine and get the case closed. Since you have paid fine, doesn’t seem it would affect you in anyway.

Alternative Remedies to come out of pending Moto Vehicle Accident Cases:

Alternatively if offences are punishable under sections of 278, 279 and 304A of Indian Penal Code, then the accused may approach the Hon’ble High Court by filing quashing petition under section 482 of Criminal Procedure Code by convincing the complainant and thus such case may be quashed getting clear acquittal for getting PCC.

1) Having a substantial criminal record: If a person has been punished or incarcerated, their PCC will reflect this. It is essential to note that being held for more than a year may affect police checks. Additionally, outstanding advances or service bills would make obtaining a PCC more difficult.

2) Association with a criminal organization: If a person is a member of an association, club, or sorority and has a criminal past, this may impact the credibility of their PCC. Any contribution to the gathering, especially those involving criminal activity, may arouse suspicions.

3) Record of unethical behaviour: A person's lengthy-time records demonstrate their upstanding reputation as a resident. If the experts believe that they are not decent or may threaten the country in any way, shape, or form, they are authorized to reject a police leeway declaration. Individuals seeking an Indian PCC can be divided into the following categories according to their nationality and present residence:

a) Indian citizens residing in India;

b) Indian nationals residing outside of India;

c) Nationals from other countries who have settled in India;

d) Indian citizens residing in India.

For Indian citizens living in India, the Indian government has modified the PCC application process to a self-improved approach in which individuals may apply for a PCC online through the Passport Seva Kendra (PSK).

In the case of Biju T.C. vs The Station House Officer[1], the Kerala High Court ruled that police officers could not refuse to issue a Police Clearance Certificate (PCC) to a citizen based on his involvement in a criminal case and that the PCC must be given after considering the case's nuances. Justice K Vinod Chandran issued the decision after reviewing an appeal filed by T.C. Biju of Airport Nagar in Vappalassery, Ernakulam. Biju is a taxi driver employed by Cochin International Airport Ltd (CIAL), and CIAL has requested that he construct a PCC to continue working there.

As a result, Biju documented a request before the Nedumbassery police headquarters sub-monitor to get the PCC. Despite this, PCC was denied to him because he was involved in a criminal case. Following this, Biju filed an appeal before the high court, questioning the Police's denial of PCC and designating the sub-overseer and Ernakulam country S.P. as inverse responsible for the situation.

In contrast to the Police's argument that PCC cannot be granted to people involved in criminal proceedings, the court ruled that if the applicant is engaged in wrongdoing, authentication must be provided specifying the nature of the crime the solicitor is involved in. The police authorities cannot refuse the applicant's testimony.

Minor traffic offences (such as speeding and running a stop sign or red light) are often dealt with separately from more severe law violations. Minor tiny criminal offences are punished less harshly, and the judicial procedures are less formal. Furthermore, the municipal court, which hears minor traffic violations, is separate from the criminal court in many jurisdictions.

In the case of The State of Arunachal Pradesh vs Ramchandra Rabidas[2], the Supreme Court ruled that a person who commits offences under the Motor Vehicles Act, such as speeding and reckless driving, can also be charged under the Indian Penal Code because both statutes operate independently. It went on to say that, as India's mechanization accelerates, the number of street traffic accidents and fatalities will rise. A panel of Justices Indu Malhotra and Sanjiv Khanna overturned a December 22, 2008 judgement of the Gauhati High Court holding that an individual was arrested for over-speeding, dangerous driving, and other connected offences under the Motor Vehicles Act could not be charged under the IPC. While, according to Section 6 of the Passports Act, 1967, an individual's identity application may be denied if they have a criminal past or have proceedings pending. It is possible to ensure that they are available for the preliminary duration. If they were involved in a criminal investigation, but the accusations against them were dropped, they may be required to submit an endorsement stating the same. It will also cover circumstances when warrants have been issued in their name.

 In any event, Commissioner of Police Dr K Venkatesham warned in 2018 that traffic offenders in Pune would not receive a police declaration (PCC), which is required to obtain a visa. PCC is also required by many firms when employing new employees. Venkatesham stated that they were compiling a list of traffic offenders and would forward their information to the appropriate authorities, adding that such individuals would not be given a PCC.

Road accidents have been a significant source of concern in India; therefore, individuals should double-check and follow traffic laws. A Police Clearance Certificate is essential since it demonstrates that a person does not have a criminal record and also assists an individual in establishing their innocence. However, the procedure of obtaining a PCC certificate is complex, so it is always advisable to contact a professional who can lawfully get such a certificate. In criminal cases, where the hearing is ongoing in court, the Police will refrain from immediately giving a PCC for obtaining a visa until the judgment has been given and the accused has been acquitted.

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[1] WP(C). No. 14360 of 2015.

Digital Rupee – It’s Understanding

Central Bank Digital Currency (CBDC), as per the Reserve Bank of India (RBI), is a digital representation of legal tender money issued by a central bank. It is a digital version of the Indian Rupee, fiat currency. Consequently, it may be traded for fiat money on a one-for-one basis. Fiat money is a type of currency that the government of a nation issues. Historically, it was distributed by banknotes and coins. It is regarded as legal currency and may be used to purchase and sell goods and services. Governments and financial organisations have transitioned away from physical fiat money and toward a credit-based fiat paradigm in which balances and transactions are recorded digitally.

According to Union Finance Minister (FM) Nirmala Sitharaman, the Reserve Bank of India (RBI) would establish a central bank digital currency (CBDC) around 2022-23. This is the Union government's first official statement on the much-anticipated digital money.[1]

According to the FM, the development of CBDC would improve the digital economy and be based on blockchain technology. Despite the central bank's opposition to private virtual currencies, the Reserve Bank of India (RBI) has previously declared that CBDC is on the cards.

Given India's world-class digital payments infrastructure, the FM believes that the introduction of CBDC will further strengthen India's position as a digital economy.

The current buzzword in the realm of digital assets is Central Bank Digital Currency (CBDC). According to a BIS poll from 2021, 86 per cent of central banks were exploring the possibilities of CBDCs, 60 per cent were experimenting with the technology, and 14 per cent were conducting trial programmes.[2]

CBDC, being a digital representation of fiat money, may seem to be comparable to its decentralised equivalent, Bitcoin. There is, however, a technical difference between the two. While CBDCs and Bitcoin are built on distributed ledger technology (DLT), the former is distinguished by permission identification. The permissionless blockchain of Bitcoin enables any user to run the programme and execute transactions, while CBDC's permissioned blockchain operates as follows:

• In the case of a CBDC, the DLT includes several copies of financial records of transactions, rather than a single central database;

 • Each copy in this ledger is maintained and held by a separate financial company, which in turn is supervised by the country's Central Bank. These organisations collaborate on distributed DLT.

• The central monetary authority maintains control over access to the blockchain containing financial data, which may be viewed or changed by only a select few.

How does the digital rupee work?

A CBDC is a digital version of fiat currency that will make transactions more convenient. CBDC was previously described in a paper by the RBI as a "secure, resilient, and convenient alternative to physical currency." According to the RBI, it can also take on the complicated shape of a financial instrument, depending on numerous design decisions. The digital rupee will represent real currency issued by the Reserve Bank of India and guaranteed by the sovereign. By contrast, a government or central bank does not ensure cryptocurrencies and may function as an asset class or a payment system.

How is CDBC different from cryptocurrency?

CBDC is a public cryptocurrency, not a private cryptocurrency. It is a digital type of legal tender instead of private virtual currencies. Private virtual currencies are opposed to the traditional understanding of money. Because they have no intrinsic worth, they are not commodities or claims on commodities. In contrast to Bitcoin, Ethereum, and other cryptocurrencies, the government will support the digital rupee. Since the government backs the digital rupee, it will have inherent worth. Possessing a physical rupee equivalent will be comparable to holding a digital rupee.

Types of CDBC:

1.      Retail CBCDs – Retail CDBC is the most common type of CBCD. Individuals, homes, and businesses may all benefit from CBCDs.

2.      Wholesale CBCDs: Wholesale CBCDs are intended for financial firms to employ.

According to the Reserve Bank of India (RBI), technological breakthroughs are rapidly changing the payments environment, encouraging central banks throughout the world to contemplate using technology to create fiat money in digital form. Central banks throughout the globe are now examining the advantages of digital currencies in terms of financial inclusion, economic development, technology, innovation, and improved transaction efficiency. The Reserve Bank of India has stated that a feasibility study on forming a government-backed digital currency is conducted.

1- Real-time money transfer: Without the need for intermediaries such as banks, money transfers and payments may be made in real-time from the payer to the payee.

2- Easy currency tracking: When a country implements CBDC, its central bank will trace the precise location of each unit of currency.

3- Income Tax: Tax evasion and avoidance will be nearly impossible, as tactics such as offshore banking and unreported employment will be unable to conceal financial activity from the central bank.

4- Combating Crime: Criminal acts such as terror funding, money laundering, and so on may be readily identified and stopped.

5- A modern alternative to physical cash: Central bank-issued digital currencies would give a modern alternative to physical currency.

6- Seigniorage revenue: The issuance of digital money would prevent governments from losing seigniorage income if physical cash disappeared. The discrepancy between the value of currency/money and the cost of production is called seigniorage. It is the profit the government earns from money printing.

7- Volatility: CBDCs will be tied to assets like gold, so they will not experience the same level of volatility as cryptocurrencies.

In May 2020, China began testing the Digital Yuan (Digital Renminbi) (RMB). CBDC research and pilot trials have begun in Canada, the United States, and Singapore, among other places. In addition, with the introduction of new-age financial goods, China and the US are vying for market dominance, and India may become engaged in this digital proxy war.[3]

Furthermore, in India, there is a significant disparity in the number of bank accounts and mobile phone connections, which CBDC may be able to close.

1-      The Digital Rupee gives India the potential to build the Digital Rupee as a superior currency for commerce with its strategic partners, eliminating India's reliance on the dollar.

2-       It would also assist India in combating malpractices such as tax evasion, terror funding, money laundering, and other financial crimes, as the central bank will monitor each unit of digital currency.

3-      The CBDC will give the RBI more influence over monetary policy. Instead of depending on commercial banks to make modifications when they see appropriate, these consequences of monetary policy may be promptly reflected.

4-      It would also enable the RBI to track transactions and credit flows across the Indian economy, eliminating scams and frauds in real-time and protecting depositors' funds.

5-       CBDC will also divert investors' attention away from the existing high-risk crypto assets.

6-      It will also transform every significant technology firmly into a fintech firm, eliminating the need for authorisation or a bank collaboration. It will give financial support to those at the mercy of banks and provide incentives for businesses.

7-       It will also use programmable smart contracts to make loans, insurance, stocks, and other financial products a natural extension.

The notion of a central bank digital currency, or CBDC, has piqued attention throughout the world, with most central banks actively studying and examining CBDCs, which experts believe might be the currency of the future.

The Reserve Bank of India (RBI) is in the process of developing a staged implementation approach for a CBDC, with the pilot expected to begin by the end of this year.

Mihir Gandhi, partner and leader–payments transformation, PwC India, and Vivek Belgavi, partner and leader, fintech, PwC India, have published a paper titled 'Central Bank Digital Currency in the Indian Context,'[4] in which they analyse several CBDC concepts and use cases.

In the Indian context, the financial advice company has outlined four significant CBDC use cases.

1.      Payments that can be programmed- CBDC might be used to create 'fit-for-purpose' money that can be used to pay for social benefits and other specific payments in a country. In such circumstances, the central bank can pay pre-programmed CBDC to the authorised recipients, which can only be used for a certain purpose. For example, pre-programmed CBDC might be delivered as a direct benefit transfer for LPG subsidies (DBT).

2.      Cross border remittance- CBDCs might be utilised for speedier cross-border remittance payments, according to PwC India. Collaboration among the world's major economies, including India, might aid in the development of the essential infrastructure and arrangements for CBDC transmission and conversion.

3.      Payments in the retail sector- Payment instruments might be accessible for CBDC-based payment transactions. Furthermore, a CBDC's universal access features might include making payments offline. CBDC's underlying technology, along with the currency's digital character, makes it superior to existing digital payments, according to PwC India. Because of its irrefutable character can give irrefutable proof of ownership when paired with ownership record transfers.

4.      MSME financing- With the aid of CBDC, instant financing to micro, small, and medium companies (MSMEs) in India is available. Banks will create a more realistic borrower risk profile as more MSMEs employ CBDC. This may be utilised to address MSME finance needs quickly. Furthermore, the central bank may promptly transfer stimulus to MSMEs, according to Gandhi and Belgavi in their article. Cyber-attacks and threats, danger to monetary sovereignty, disintermediation of banks, the risk to financial inclusion, and harm to privacy are all possible hazards, according to PwC India.

The Digital Rupee will assist RBI in attaining financial inclusion, transitioning to a cashless society, and lowering the cost of producing and managing currency, among other things. As a result, establishing a Digital Rupee is required since it will empower citizens and enable them to build the digital economy, effectively ending the present banking system.

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Many nations throughout the globe commemorate World NGO Day on February 27^th. In 2014, the United Nations observed World NGO Day for the first. However, the United Nations General Assembly has yet to recognize it as an international NGO day, which is likely why World NGO Day has not achieved significant recognition in India.

The idea behind World NGO day is to ‘celebrate, commemorate, and collaborate’ with all the NGO’s and the people behind them – that are doing not worthy work all around the world. Though it has not yet been established as an international NGO day, World NGO Day is already a worldwide project in its own right. World NGO Day gives a chance for NGOs all around the world to share the world expertise, highlight accomplishments, address shared concerns, and build alliances.

Non – Governmental Organization (NGO)

The phrase ‘non – governmental organization’ was first used in 1945, in Article 71 of the United Nations Charter. Accounting to the United Nations, an NGO is any type of private group that is not for profit and is independent of government control.

The day’s goal is to motivate individuals to get engaged with non – governmental organizations (NGOs) in both the public and private sectors. It also strives to educate people all across the world about NGOs and their influence.

This day honors and remembers the founders, workers. Volunteers, members and supporters of non – profit organizations. World NGO day is an international day dedicated to recognizing, celebrating and honoring all non – governmental and non – profit organizations, as well as the people who work behind the scenes to benefit society all year. In 2014, the 27^th of February became a watershed moment for the global NGO community. This international calendar day, currently known as ‘World NGO Day’, was established for the first time on a global scale.

The day also gives individuals a better understanding of what NGOs accomplish for society on a local, national, and worldwide scale. A day for non – governmental organizations (NGOs) all around the world to share their expertise and experiences. A chance for education, allowing people all around the world to better grasp what NGOs do for society on a local, national, and international level. An worldwide emblem to represent the efforts and accomplishments of all non – governmental organizations (NGOs) from all sectors. A chance to encourage people to explore a career in the NGO/Non – profit sector. An chance for folks to learn more about the people engaged with non – governmental  organizations. An chance for non – governmental organizations (NGOs) to address concerns affecting their work and develop alliances that can solve a shared problem.

Officially suggested, acknowledged, and declared in 2010. In 2014, the UN, EU Nordic Council leaders, and international organizations commemorated the first time.

The Baltic Sea NGO Forum in Vilnius, Lithuania, sponsored and recognized World NGO Day on April 17^th, 2010. Belarus, Denmark, Estonia, Finland, Germany, Iceland, Latvia, Lithuania, Poland, Russia, Norway, and Sweden were all members of the Baltic Sea NGO Forum. The Baltic Sea NGO Forum Committee Acknowledged World NGO Day on April 23^rd, 2012, at the Humboldt University in Berlin, at the X Baltic Sea NGO Forum: Social Capital for a sustainable Baltic Sea Region, under the German CBSS Presidency.

A roundtable discussion at the UK Parliament’s Houses of commons and Lords raised awareness of World NGO Day. On February 27^th, 2014, the Ministry of Foreign Affairs of Finland sponsored the first worldwide inaugural event of World NGO Day in Helsinki, Finland. Leader from UNOPS, UNESCO, UNDP, the European Union, The Nordic Council, and other international organizations were among the foreign visitors.

EU Official – The European Union is a political and economic comprised of 27 member countries predominantly situated in Europe. Since 2017, the European External Action Service (the European Union’s Foreign and Defense Ministry) has issued an international statement for World NGO Day. At World NGO Day, the EEAS emphasizes the global emphasis and draws attention to critical issues.

There are numerous non – governmental organizations (NGOs) in every country, ranging from large non – profit organizations, professional associations, federations, and chambers of commerce to small local charities and grassroots organization in every city or district representing wide range of interest, sectors and activities.

NGOs are recognized as critical third – sector actors in development, human rights, humanitarian action, gender equality, the environment, and many other areas of public engagement.

Role of NGOs

As World NGO Day reminds us, non – governmental organizations (NGOs) have a positive impact on promoting equality, facilitating development, and increasing general quality of life. NGOs are often citizen – led organizations that operate on a local, national, or worldwide scale. They provide a wide range of services and activities, from humanitarian air and poverty reduction to community development and environment protection. Membership fees, grants from different institutions and governments, individual contributions and the selling of goods and services are major sources of revenue for NGOs.

Types of NGOs

NGOs are classified according to their mission, which can range from service – oriented to altruistic, participative and empowering. In a big, growing country like India, non – governmental organizations (NGOs) serve a variety of functions, complementing the government’s efforts towards overall social development. Their operations include a wide range of social and economic areas and roughly include:

Ø  Increasing access to education for the impoverished.

Ø  Raising Knowledge about women’s rights.

Ø  Combating gender discrimination and human rights violations.

Ø  Bringing the marginalized and disadvantaged elements of society into the mainstream.

Ø  Extending disaster aid during disasters.

Ø  Rehabilitating persons displaced by natural disasters or development initiatives.

Ø  Improving the poor and needy’s economic well – being and level of living.

Ø  Disease prevention and control, as well as health and nutrition promotion.

Ø  Protecting and conserving the environment.

Challenges Indian NGOs face

Most Indian non – governmental organizations (NGOs) are founded by a person or a small group of people who want to make a difference in society. As these companies develop in size and prestige, they face a slew of internal and external difficulties. To begin with, the vast majority of non – governmental organizations (NGOs) employ people who are deeply motivated but insufficiently competent. This causes a variety of problems, ranging from a lack of correct direction to weak organizational capacities and an inability to successfully promote oneself.

Other issues confronting NGOs in India include a shortage of money, restricted public engagement, diminishing volunteering among the youth, and a lack of confidence as a result of the misuse of donations by certain fraudulent NGOs.

Every year on February 24^th, India celebrates Central Excise Day to urge excise department personnel to carry out the central excise duty in a better way in order to avoid corruption in the products producing company and to follow other policies to provide the best possible excise services.

Throughout the country, numerous seminars, workshops, educational and cultural activites, awareness initiatives, contests, and award ceremonies are being held to commemorate the anniversary. Aside from that, awareness initiatives are performed by the relevant ministries and higher authorities.

Previously known as the Central Board of Excise and Customs is now known as the Central Board of Indirect Taxes and Customs. To administer customs legislation, the customs and central excise/central GST department was founded. The department is now part of the Ministry of Finance’s Department of Revenue, which is responsible for policy formulation regarding the levy and collection of customs, central excise duties, central goods and services tax, and IGST, as well as the prevention of smuggling and administration of matters relating to customs, central excise, central goods and services tax, IGST and Narcotics to the extent that they fall under the purview of the CBIC.

The board is the administrative authority for its subordinate institutions, which include custom houses, the central excise and GST commissionerates, and the Central Revenues Control Laboratory.

History of Central Excise Day

Every year on Feb 24^th, Central Excise Day is observed to honor the Central Excise and Salt Act, which was passed on the same date in 1944. The legislation was passed to unify and revise the law concerning Central duties and salt. It was a mash – up of 11 acts pertaining to excise duty.

This statute was later renamed The Central Excise Act, 194 in 1966. Schedules 1 and 2 of this legislation specify the values and rates of duty. According to the original statute, excise charges were collected on 67 different products. The 68^th item was likewise established in 1975 as ‘all other things not else defined’, which essentially meant the ‘Terror Items’.

Later that year, a new statute known as ‘The Central Excise Tariff Act (CETA) 1985’ was enacted. This was included into the previous Central Excise Act of 1944, and following this revision, an altered Central Excise ct of 1944 was enacted.

Why Central Excise Day is Celebrated

The Government of India has designated February 24^th as the day to commemorate this historic occasion throughout the country. The occasion celebration includes collecting tax on items and persons earning more than the maximum set by the Central Excise Act in 1944. The tax payment rate was established in 1985 under Schedules 1 & II of the Central Excise Tariff Act.

According to Central Excise legislation, the payable event is mostly over produced commodities, which is controlled by the Central Board of Excise and Customs (CBEC) through numerous field offices (meaning Central Excise Commissionerates) around the nation. The Central Board of Excise and Custom is part of the Department of Revenue, which is overseen by the Ministry of Finance of the Government of India.

The Central Board of Excise and Customs Department was formed to develop and execute policies concerning the tax payable and its collection by citizens throughout the country. Customs and Central Excise Taxes have been introduced to discourage undesirable business practices such as smuggling and to effectively handle all concerns linked to central excise, customs, and drugs in India. To handle and administer all affairs in the country, India has been divided into ten zones, each of which is led by the Chief Commissioner of Central Excise. In each Zone, the Commissioner of Central Excise is heading around 61 Commissionerates.

The Central Excise Department performs the following two sorts of processes in order to put all of the Central Excise rules and collections into effect:

1.     Physical Control Process
To administer the Central Excise Duty for cigarettes solely, a physical control procedure has been created. During this procedure, a review is performed under the supervision of Central Excise inspectors for the purpose of approval.

2.     Self Removal Process
The Self – removal process has been adopted to manage the central excise duty for all other commodities made in India. All legal duties on the items are self – accessed by the makers throughout this phase in order to clear the goods.

Importance of Celebrating Central Excise Day

Every year on February 24^th, India celebrates Central Excise Day to promote equity among personnel of the Central Board of Excise and Customs Department and to aid them in ensuring greater tax adherence. It is also observed to commemorate the passage of the Central Excise and Salt Act on February 24^th, 1944.

Significance of Central Excise Day

The Central Excise Day is very important in boosting public awareness of the role of Excise Duty officials to the nation’s success. The Central board of Indirect Taxes and Customs authorities’ work in fighting corruption in the commodities manufacturing industry is commendable. It has made a significant contribution to the nation’s structure.

It collects duties on industrial items; the money raised by levying duties is utilized for public welfare and to finance different educational and welfare activities. It is a key to source of our country’s financial development. Our country’s financial revenue has more than quadrupled in a few years due to the excise department’s improved service delivery standards. The department contributes significantly to the improvement of the Indian economy by eradicating poverty and illiteracy.

Duties of Central Excise Department

Excise is a tax that is levied on items made in the country. Excise taxes are collected by the Central Excise Departments of India on all items made in the nation, including tobacco, but excluding alcohol and opium. The state Excise Department is in charge of collecting the tax on alcoholic beverages and opium.

The Schedule to the Central Excise Tariff Act, 1985 (Act 5 of 1986), which went into effect on February 28^th, 1986, lists the commodities subject to Central Excise levies. Previously, excisable items were included in the First Schedule to the Central Excises and Salt Act of 1944. The Present Tariff is a comprehensive law that covers every product made or produced in the nation. Central excise duty is an indirect tax, which means that every individual, affluent or poor, is required to pay tax indirectly on the purchase of items that have already been taxed. This tax is levied under the authority of Entry 84 of Union List of the Seventh Schedule, as read with Article 226 of the Indian Constitution.

Types of Central Excise Duty

1.     Basic Central Excise Duty

2.     Additional Duties and Cesses

3.     Special Central Excise Duty

4.     Road and Infrastructure Cess

All departments of the central excise are in charge of excise responsibilities such as preventing tax evasion, safeguarding the country from smuggling activities, and collecting revenues to financially support the country in order to carry out the socioeconomic development of the country.

Central Excise Tariff Act, 1985

The Central Excise Tariffs were totally revamped in December 1985, and subsequent amendments were also made to the Central Excise Act. These modifications have the effect of re – modeling the Central Excise Tariff on a more precise pattern known as the ‘Harmonized System’, which gives distinct and independent headings for each and every category of commodity. All of the goods included in the new Central Excise Tariff now have the same headings as those in the Customs Tariff. The Government of India has introduced new items in the sub – headings to cover all current sorts of products in particular entries, thereby replacing item 68 altogether. The new Central Excise Tariff includes interpretive comments for each chapter outlining how items should be categorized, as well as board interpretative guidelines similar to the customs tariff.

Registration to the Excise Department

People who are already engaged, getting engaged or going to be engaged in the activities like producing or manufacturing the excisable items in the nation must register with the excise department. Manufacturers, curers, producers, brokers or commission agents, owners of showrooms or warehouses, dealers or importers, and others are among those who must be registered.

To register, individuals must submit an application to the Range Superintendent and complete the R – 1 form. People who manufacture excisable items in the country as specified in the Central Excise Tariff Act of 1985 must do the following:

·       They should be able to move items they produce.

·       Their items should be marketable and manufactured through the production process.

·       The commodities they produce must be declared under the Central Excise Tariff Act of 1985.

Social Justice is an equal access to everyone within a Society. 

The notions of social justice are broad and imprecise; issues arise when they are translated into real action. Social justice is a concept that has significance and is influenced by tradition. Political theorists, psychologists, and social workers have all debated what it means to be in the "proper connection" with and between individuals, cultures, governments, and nations.

According to scholar Patrick McCormick, "there is no agreement on whether democracy, equality, unity, or the common good is the basic basis on which to build the superstructure of justice."

Many social justice students perceive its importance in terms of conflicts between individual liberty and the broader social good, stating that social justice is promoted to the extent that we can support the larger good without infringing on particular individual rights. Many people believe that social justice is a principle of equity in the allocation of human rights and responsibilities, economic opportunities, and social situations.

Others define it in terms of three components: legal justice, who is concerned with what people owe society; commutative justice, which is concerned with what people owe each other; and distributive justice, which is concerned with what society owes the individual. From a distributive standpoint, as most social workers refer to it, social justice entails not only approaches to social choices regarding the distribution of goods and resources, but also consideration of the structuring of societal institutions to ensure human rights and dignity, as well as opportunities for free and meaningful social participation.

In Justice as Fairness
In A Restatement, Rawls modifies two essential concepts of social fairness from his earlier work:

1.     Each person has the same indefeasible claim to a fully adequate scheme of equal basic liberties, which scheme is compatible with the same scheme of liberties for all.

2.     Social and economic inequalities must meet two conditions: first, they must be attached to offices and positions open to all under conditions of fair equality of opportunity, and second, they must benefit the least-advantaged members of society the most (the difference principle).

History
Throughout the Industrial Revolution and later democratic movements in Europe, the word "social justice" originated in the early nineteenth century, with the goal of constructing more equal societies and redressing capitalist exploitation of human labor. Due to the apparent stratifications between rich and poor during this era, early social justice campaigners concentrated primarily on money, land, and wealth distribution.

By the mid-twentieth century, social justice had expanded from being mainly concerned with economics to encompass the environment, racism, gender, and other causes and expressions of injustice. Simultaneously, the social justice metric shifted from being computed and executed solely by the nation-state (or government) to include a universal human component. Governments, for example, still analyze income disparities among persons who share a common citizenship. However, depending on the civilization, social justice might also be regarded. According to the UN, "slaves, exploited laborers, and disadvantaged women are all harmed human beings whose status is less important than their circumstances."

Factors That Challenge Social Justice:
The idea of social justice also necessitates a firm commitment to the protection of human rights and civil freedoms. Disabilities and concerns of other populations, such as physically disabled individuals, child labor, indigenous peoples, and those affected by environmental degradation, drive the social justice agenda as well. So those are the most pressing concerns confronting India. They are at the basis of much of our country's political insecurity, social and ethnic conflicts, as well as the emergence of organized violence and the deterioration of our democratic systems.

Social justice problems, while co-dependent, may be divided into two categories: inter-group care and unfair government control.

·       Inter – Social Treatment
It necessitates categorizing a group(s) of other individuals based on own views and preconceptions. Such biases are particularly frequent in social categories like:

1.     Race-Racial inequality is one of the world's most prevalent social justice challenges. Most states have a history of some form of racial discrimination and prejudice. It has an impact on a racial group's capacity to find job, obtain healthcare, and receive an equitable education.

2.     Religion

3.     Age

4.     Gender/sex- As things stand, worldwide gender equality will take 100 years to become a reality. Obstacles such as the gender wage gap, deteriorating reproductive rights, and uneven educational opportunities keep women at bay. Gender equality, according to social justice activists, is one of the most critical social justice concerns of our day, affecting other issues such as racial equality.

5.     Sexual orientation- People in the LGBTQ+ community endure high rates of violence and discrimination across the world. It has an impact on their capacity to find work, housing, healthcare, and protection, among other things. It is more troublesome in certain nations than others, but even in the most democratic countries, social justice for the LGBTQ+ group is not well-established.

6.     Physical or Mental Abilities.

7.     Educations.

8.     Even in this day and age, society still discriminates against people based on inter-social issues. People are separated based on their religion, and they are called names and even assaulted as a result of their religious affiliation. Some faiths are regarded unequally in society and have a lower social position. However, the major source of prejudice in our culture has been gender/sex. Females, in particular, face discrimination in practically all occupations just because they are female. Women are perceived as being weaker and less efficient than males. Also, they are thought to be emotionally and cognitively weaker than males, which is not always the case. There are several areas where women outperform males. However, according to society, women are meant for housekeeping and not tough labour since they have a distinct bodily structure, strength, and capacity. There are several situations in today's society when women have faced discrimination just because they are female. There are several examples of prejudice against women in athletics in an essay by Nisha Biswas, Hey Women, Tell Me, Are You A Woman? YE SHIEWEN, HELEN STEPHENS, DORA RATJEN, SANTHI, PINKY PRAMANIK, and others.

·       Un – equal Government Regulations
It comprises rules and regulations that purposefully or unintentionally create conditions that impede, limit, or deny a group(s) access to the same opportunities and services as the rest of society. Such regulations may purposefully (explicitly) or inadvertently (inadvertently) create the circumstances for socioeconomic inequality (implicitly). The following are some of the sectors in which diverse government policies frequently result in social inequality and justice:

1.     Educational Laws

2.     Health Care Laws

3.     Environmental Laws

4.     Voting Laws

5.     Policing Laws

6.     Labor Laws

It includes rules and regulations that purposefully or unintentionally create circumstances that restrict, limit, or deny people access to the same opportunities and services as the rest of society. Such regulations can, either intentionally or unintentionally, set the stage for socioeconomic inequity. Many diverse governmental policies, such as educational legislation, health care legislation, environmental legislation, voting laws, labor law, and political legislation, frequently contribute to socioeconomic disparity.

Ideological, Social and Legal Perspective That Safeguard Social Justice
The issue of social justice is linked to the issue of social equality, and the constitution architects were deeply influenced by the feelings of social equality and social justice at the time of independence. For the same reason, phrases such as Socialist, Secular, Democratic, and Republic were included into the Preamble.

The term justice is defined in the Preamble as legal, social, economic, and political. The term justice is protected under many sections of the Indian Constitution's Fundamental Rights and Directive Principles. Social justice means that all individuals are treated equally and without regard for their social status. This assures that the lack of privilege is restricted to a narrow sector of society and that the situation of the low classes (SCs, STs, and OBCs) and women are improved. In accordance with this, economic justice refers to economic considerations such as non-discrimination amongst males.

It entails eliminating visible wealth, income disparities, and property inequities. What is known as "distributive justice" is a combination of social and economic fairness. The Preamble ensures equality of status and opportunity for all Indians.

In Indian society, social unfairness is a major issue. The examination of social stratification in a society based on caste or class is largely concerned with the concept of inequality. On a separate level, Louis Dumont, a French sociologist, explained 'inequality' in the caste system.

Bharat Ratna Babasaheb Dr. B.R. Ambedkar, the Chief Architect of the Indian Constitution, is the man of the millennium for social justice in the sense that he became the deliverer or Messiah of the Dalits, the erstwhile untouchables, Other Backward Classes (OBCs), and women, who account for 95 percent of the Hindu population.

Since time immemorial, that large portion of the population has been forced to live at a subhuman level, thanks to the caste system sanctioned by Hindu scriptures. He was known as the millennium man for social justice because he was the first individual in history to successfully lead a crusade of gaining social justice for broad parts of Indian people by the use of a legislation that effectively annulled the relevant portions of Hindu scriptures.

The Indian Constitution has solemnly promised all its people social, economic, and political fairness; freedom of expression of speech, belief, religion, and worship; equality of position and opportunity; and promotion of the dignity of the individual and communal solidarity among all the fraternity. The Constitution has attempted to reconcile the seemingly incompatible ideas of socioeconomic fairness and individual freedom and constitutional rights by including certain particular sections.

Following Article Grants Rights to People of this Country:

1.      Article 15 – Article 15(1) prohibits discrimination on the basis of religion, race, caste, sex, or place of birth, the Constitution has given special attention to the societal challenge caused by the existence of a high number of persons who are regarded as untouchable. The State should have the authority to establish specific provisions for women and girls, as well as to encourage any backward social and educational groups of people, such as the SC / STs.

2.     Article 16 – In the same way that Article 16(4) requires the State to provide for the resolution of appointments or posts in favour of any disadvantaged class of people who, in the opinion of the State, are not sufficiently represented in the services rendered by the State, Article 16(1) requires the State to provide for the resolution of appointments or posts in favour of any disadvantaged class of people who, in the opinion of the State, are not sufficiently represented in the services rendered by the State.

3.     Article 17 – Article 17 declares that untouchability has been abolished and forbids its continuation in any form, and specifies that maintaining untouchability is a crime punished by law.

4.     Article 19 – The basic rights of the citizens of the country are enshrined in Article 19. The seven sub – clauses of Article 19(1) provide seven distinct types of independence for persons and acknowledge them as constitutional rights.

5.     Article 23 & 24 – Articles 23 and 24 protect fundamental rights from exploitation. Article 24 prohibits employers from employing children under the age of 14 in factories, mines, or other hazardous activities.

6.     Article 38 – The purpose of the state is to maintain a social order that promotes the wellbeing of the people.

7.     Article 39(a) – Certain policy principles must be implemented by the State: The State shall direct its policy toward ensuring that all citizens, men and women alike, have the right to an adequate means of subsistence.

8.     Article 41 – In certain circumstances, the right to employment, education, and public aid within the limitations of its economic ability and growth, the State should make adequate provisions for safeguarding the right to labor, to education, and to public assistance in circumstances of unemployment, old age, disease, and disablement, as well as in other cases of unjustified want.

Conclusion
The notion of justice is the concept of fairness. Social justice is the manifestation of fairness in society. This involves equity in healthcare, work, and housing, among other things. Discrimination and social justice are incompatible concepts.

In Indian society, social unfairness is a major issue. The examination of social stratification in a society based on caste or class is largely concerned with the concept of inequality. On a separate level, Louis Dumont, a French sociologist, explained 'inequality' in the caste system.

The only way to address social inequity is for each of us to do so. People should be aware of the phrases used by the disadvantaged, marginalized, and social justice in order to lower expectations, defy conventions, and put institutions to work. Despite the government's well-intended commitment to establishing social fairness through equalization or anti-discrimination regulations, government measures have caused some conflict in society. Even practices with little to do with social justice are carried out in the name of social justice.

The necessity of the hour is to guarantee that policies are implemented properly and in a balanced manner in order to make social justice an effective vehicle of social progress. While liberalism prioritizes freedom, it recognizes that such freedom is meaningless unless it is supported by a sense of security and equality. A liberal social policy should try to provide chances to the most disadvantaged while also creating a social net that increases their ability to cope with disasters.

Employment laws are designed to clarify the relationship between employers and employees. It helps protect employees and ensure that they are treated fairly, and it helps employers by giving them guidelines and protecting their rights as well. Wherever this relationship between employer and employee is in question, they can hire an employment lawyer to help them resolve the issue. Take a look at the top eight ways that employment law can benefit employers.

1. It Clarifies the Employer to Employee Relationship

One way that employment law benefits employers is that it clarifies the relationship between employers and employees. When you hire someone, there are certain processes that you must follow. This includes the hiring process, wages, work hours, vacation leave, and more. Employers don’t have to determine how they are going to write the employment contract because it is defined by law. It is easier for employers because employment law lets employers know how to regulate this relationship.

2. It Establishes Minimum Wage

It can be difficult to determine how much different employees should be paid. If there were no employment law, some businesses might underpay employees, while others might feel that they need to overpay. These laws make it easy by establishing a minimum wage and guidelines for pay. It also establishes maximum hours per day and how many hours employees can work in a week before they earn overtime. As long as employers follow these laws, they won’t have disputes with employees.

3. It Protects the Employer on Social Media

Social media plays a role in personal and business lives. Posts can actually have an impact on relationships at work. Although employers aren’t allowed to discipline employees for their online activities away from work, they are able to discipline them when their actions can injure the interests of the employer or interfere with the rights of other employees. If employees engage in online harassment of other employees or write posts that are damaging to the employer, they can consult with an employment lawyer to find out how they can proceed.

4. It Provides Guidelines for Electronic Communications

Employment law says that employers are allowed to restrict an employee's use of the Internet and social media during work hours. They are also allowed to limit an employee’s use of their work-provided technology at any time. The employer needs to make the policies clear, and it needs to be well-publicized. Employment laws help clarify what employers can do and allow them to make rules that result in increased productivity at work.

5. Termination Procedures Are Clear

Employment law makes the procedures for terminating employees clear for the employer and the employee, and as long as the employer follows the rules, they won’t have to worry about a dispute. It explains grounds that can result in immediate dismissal, as well as appropriate notice of termination. If there is going to be a collective dismissal, it lets employers know how to do it. They can plan how much they need to pay and how much notice to give.

6. It Explains Severance Pay

In Canada, the only place that requires severance pay is Ontario. However, employment law says that employees are entitled to reasonable notice of termination or pay in lieu thereof. The only time this doesn’t apply is if an employee has been terminated for wilful misconduct or just cause. This makes it much easier for employers to protect themselves and make sure that they follow the laws. It is easier to avoid disputes when you have laws that clarify the entire process.

7. It Helps Employers Boost Morale

There are laws concerning human rights and discrimination. This helps an employer boost morale by following these laws. When employees from all different backgrounds feel safe, protected, and comfortable, they are more productive and more likely to stay in the job. This helps employers with employee retention. They will understand how to protect employees from discrimination, and they will know what accommodations to provide people with disabilities.

8. It Helps Prevent Unfounded Lawsuits

The employment laws are clear, and as long as employees follow them, they will be able to prevent unfounded lawsuits. Employers need to have clear contracts and policies, and if a disgruntled employee files a lawsuit, they will be able to defend themselves. The employment laws are clear and make it easier for employers and employees alike to understand their relationship and what is expected and required of each party.

Final Words

Although employment laws are about the rights of employees, they benefit employers as well. Employers are able to make sure that they follow the rules and regulations so that they are protected if an employee unreasonably files a lawsuit. Clarity is the key to keeping everyone happy and productive at work, and these laws help define what is expected on both sides.

You may wish to visit www.lawyersonia.com to access other resources.   

The Concept of 'Burden of Proof'

The Indian Evidence Act does not define the term "burden of proof." However, in simple terms, the burden of proof refers to the legal requirement or responsibility of the parties to establish the facts that will assist the court in reaching a decision in their favour. Therefore, the duty to prove a fact in a lawsuit is known as the Burden of Proof. The requirements under the burden of proof are covered in Chapter VII of the Indian Evidence Act.

Under the Indian Evidence Act, 1872, sections 101 to 103 deal with the burden of proof in general, whereas sections 104 to 106 deal with the situation where the burden of proof is placed on a specific individual. The concepts of "Onus Probandi" and "Factum Probans" include the underlying principles of the burden of proof. Onus Probandi is a general rule that requires a person asserting the positive to prove it. A person who maintains an affirmative stance has the onus probandi. The onus probandi is on the party seeking to strengthen his case with a specific fact that he is said to be aware of.

Order 6, Rule 2 of the Civil Procedure Code, 1908,  states that the pleading shall only contain important facts that must be shown in a concise form Evidence is a relative term that refers to a connection between two facts: the fact in dispute (factum probandum), or statement to be proven, and the evidential fact (factum probans), or material corroborating the proposition. The former is inherently hypothetical; the latter is advanced as fact in order to persuade the court that the former is likewise true.

According to the fundamental premise of criminal law, the accused should be deemed innocent unless proven guilty beyond a reasonable doubt. The prosecution has the first burden of proving that the accused has committed a crime in a criminal proceeding.

In the case of the State of Rajasthan vs Sher Singh, 1994, it was held that it was unlawful to examine defence evidence before prosecution evidence in criminal proceedings.

In criminal trials, the prosecution bears the burden of proof. The prosecution must show beyond a reasonable doubt that the defendant is guilty until the prosecution proves otherwise. The court shall assume that the accused is innocent. It was held in the case of Md. Allmuddin v. State of Assam, 1992, that the defence version may even be false, nevertheless, the prosecution cannot derive any advantage from the falsity or other infirmities of the defence version, so long as it does not discharge its initial burden of proving the case beyond all reasonable doubt.

In Jarnail Singh v. the State of Punjab, AIR 1996, it was established that if the prosecution fails to produce sufficient evidence to meet their burden, they cannot rely on the evidence presented by the accused in support of their defence.

In criminal trials, the prosecution bears the duty of establishing the defendant's guilt, and they must do it beyond a reasonable doubt. The plaintiff has the burden of proving his case by a majority of the evidence in civil cases. If the prosecution fails to prove the accused's guilt beyond a reasonable doubt, the accused is entitled to an acquittal. This was determined in the case of Ouseph v. State of Kerela, which was decided in 2004.

The burden of proof is defined under Section 101 of the Indian Evidence Act:

Anyone who wants a court to rule on a legal right or responsibility based on facts he claims must first show that such facts exist. The second Section of the statute specifies that when a person is required to show the existence of a fact, that person shall also bear the burden of proof.

As a result, a person seeking a favourable decision from the court must provide evidence in support of his case, according to this clause. The usual rule is that the party that asserts a truth bears the burden of proof, not the side that denies it.

Section 102 of the Indian Evidence Act:

 Who bears the burden of proof — In a suit or procedure, the person who would fail if no evidence was presented on either side has the burden of proof.

Section 103 of the Indian Evidence Act states:

 "The burden of proof as to any specific fact is with the person who asks the court to believe in its existence unless any law provides that the burden of proof rests with any particular individual."

Section 104 of the Indian Evidence Act states that the burden of proof is on the person giving the evidence to prove the facts that must be shown in order for the evidence to be admissible.

When it comes to establishing facts in order to make evidence of another fact acceptable, the burden of proof falls on the individual who wishes to offer the evidence.

Section 105 of the Indian Evidence Act

When an accused is charged with criminal conduct, the burden of proof is placed on the accused to establish the circumstances that gave rise to the accusation under any general exceptions provided by the Indian Penal Code or any other particular legislation. Under this Section, the prosecution's duty is limited to establishing the accused's guilt; once that is established, the burden transfers to the accused, who has the advantage of relying on general exceptions to the IPC or Criminal Procedure Code. This is one of the unique traits that only applies in criminal proceedings. As a result, according to Section 105 of the Act, the onus of evidence is on the accused to know about every incident that has occurred. Additionally, this is referred to as the reverse onus clause.

Section 106 of the Indian Evidence Act

Section 106 advances the concept of a fair trial by making it easier to establish all conceivable facts and removing the burden of proving anything that is impossible and in the accused's favour. Additionally, it allows the accused to challenge the presumption of facts drawn from the sequence of events. However, it is observed that the prosecution exploits this clause and attempts to evade his responsibilities to establish the legal burden.

Presumptions are legal conclusions made by the court about the presence of particular facts. Presumptions are an exception to the usual rule that the party that asserts the existence of particular facts has the first burden of proof, but they eliminate this necessity. When certain facts are believed to exist, the party in whose favour they are presumed to exist is relieved of the burden of proof in that regard.

Documentary Evidence is subject to several presumptions. Presumptions may be divided into three types: factual presumptions, legal presumptions, and mixed presumptions. When a certified copy of an original document is presented to the court, the law presumes that the copy is a genuine copy of the original evidence, according to Section 79 of the Act. The court shall infer that a power of attorney issued before the court is by a real authorised person, according to Section 85 of the Act.

The presumption of innocence is a legal notion stating that everyone is presumed innocent unless proved guilty. Justice Thomas articulated the need of changing the perspective on this idea in the case of State of West Bengal v. Mohd. Omar (2002). According to him, the traditional approach of constantly placing the burden of evidence on the prosecution benefits only the accused of horrific crimes and creates fatalities for society. When a prosecutor successfully establishes specific facts of the case, the court must infer their existence and rely on such circumstances. In other words, after the court is satisfied with the prosecution's case, the burden of proof shifts to the accused since only the accused is aware of every occurrence committed.

As can be seen, the Evidence Act of 1872 is a well-codified statute that deals extensively with the issue of the burden of proof. The current innovations in electronic evidence and burden of proof, on the other hand, require additional clarity, particularly when it comes to judicial interpretation.

Many cases in our criminal justice system have not resulted in a successful conviction. The conventional approach of courts on the notion of presumption of innocence and the obligation to show mental aspect, according to experts, is to blame. As a result, it was determined that trends that violate any regulation must be reversed. However, it is critical to guarantee that these developments do not jeopardise the Judges' integrity and reputation as unbiased officials.

How to file a complaint in regards to violation of Cyber Laws

The idea of cybercrime has increased in scope as a result of the widespread use of the internet and its associated benefits. The Information Technology Act of 2000,[1] which was later updated to the IT Amendment Act of 2008, is the Indian legislation that deals with penalties linked to such offences.

Hacking has been increasingly popular in recent years, and cyber-crime in India is on the rise. Many government websites have been hacked and are vulnerable today. Cyberstalking, pornography, morphing, online harassment, libellous or unpleasant comments, trolling or bullying, blackmailing, threat or intimidation, e-mail spoofing, and impersonation are some of the most common and often reported types of cybercrime against women.

The Code of Criminal Procedure, 1973 governs the procedure for criminal proceedings, including how to file a criminal complaint or FIR against an accused person, as well as the procedure for criminal trial and disposition of a criminal case. Similarly, the Code of Civil Procedure, 1908 governs the procedure for civil cases, including how the plaintiff can begin the proceedings by submitting a plaint in civil court and how the defendant can respond to the plaintiff with a written declaration.

It also lays out the method for the full civil action as well as the resolution of the civil complaint. But the main question is as to how can a victim of cybercrime file a case against the perpetrator?

Simply put, cyber-crimes in India are wrongdoings or crimes committed via the use of technology. There is no particular definition of cyber-crime; however, it is a white-collar crime when any illicit or criminal conduct is carried out utilising a computer as the principal means of operation. Cybercrime is a wide phrase that refers to criminal activity that involves the use of computers or computer networks as a tool, a target, or a location for illegal activity. It encompasses anything from electronic theft to denial-of-service assaults. It is a broad word that encompasses crimes like phishing, credit card fraud, bank robbery, illegal downloading, industrial espionage, child pornography, child abduction through chat rooms, scams, cyber terrorism, virus production and dissemination, and spam, among others.

In India, there are cyber cell departments in practically every state established to deal with cyber concerns.

Since the number of reports of cyber-crime complaints, both online and offline, has risen dramatically in India, cyber cell departments and cyber police have recognised a variety of cyber-crimes.

 Many sorts of cyber offences have been established under India's cyber legislation. The six most common issues that one encounters and deals with are as follows:

1.      Cyber Stalking - After hacking, cyber-stalking is the most commonly reported cyber-crime online complaint or cyber-crime cell complaint. It is a crime of online harassment, which is mostly committed against women.

2.      Online Theft- When a criminal extorts money from a victim, they use the internet to gain access to the victim's personal bank account, credit card, debit card, and other sensitive information.

3.      Cyberbullying- Cyberbullying is when a person is harassed, defamed, intimidated, or harassed via the internet, mobile phones, or social media.

4.      Cyber Terrorism - Cyber terrorism occurs when a person is threatened with extortion or other forms of extortion.

5.      Hacking- In India, it is one of the most frequent kinds of cybercrime. When a person virtually hacks into another person's computer in order to get access to personal and sensitive information such as banking data, e-mail accounts, and so on. As more and more things become digital, the chance of being hacked rises.

6.      Phishing- Sending bogus messages or e-mails with a link to a certain webpage in order to trick victims into inadvertently entering personal information (such as contact information, bank account information, and passwords) or infecting victims' devices with hazardous viruses as soon as they click the link.

7.      Cyber terrorism and cyber extortion- Hacking into someone's computer and encrypting all of the data and files on it, then demanding a ransom to decode it.

8.      Child solicitation and abuse- When a youngster is approached over the internet to be used in the creation of child pornography

There has been the usage of technology, such as electronic devices (computers, computer networks, or mobile phones) and the internet, in the circumstances stated above (social media, e-commerce websites, fraudulent web pages and e-mails, etc.). Everything linked to computers, computer networks, computer equipment, software, the internet, e-mails, websites, data storage devices, and other electronic devices is referred to as "cyber" (mobile phones, ATM machines, etc.). As a result, a cybercrime is defined as a crime committed with or through the use of a computer, computer network, internet, or any other online service or electronic device.

Complaints about cybercrime can be filed with the cybercrime cells. The victim can file the complaint both online and offline, and he or she can select which method is most convenient for him or her. Because cybercrime falls under the purview of global jurisdiction, the victim does not need to file a complaint with the cybercrime cell in the city where he or she resides or where the crime was committed. Instead, the cybercrime complaint can be filed with any of the cybercrime cells established in India. Cybercrime cells have been formed in several Indian cities to make it easier for people to receive help in the event of an accident or harm caused by a cybercrime perpetrated against them.[2] These cells have also been raising awareness about cybercrime and the steps that may be taken to avoid being a victim. Cybercrime cells keep track of cybercrime reports and conduct investigations.

If the victim does not have access to any of the cybercrime cells, he or she can file a police report under Section 154 of the Code of Criminal Procedure at the local police station. If the cybercrime conducted against the victim is a punishable offence under the Indian Penal Code, the police officer is required to file an FIR. If the police officer refuses to submit the victim's report, the victim can file a formal complaint with the Judicial Magistrate in his or her district, who can then order the police officer to begin an investigation. The materials needed to file a cybercrime FIR vary depending on the type of cybercrime perpetrated against the victim (Social Media Crime, Cyber Bullying, and so on).

The online portal where a victim can file a cyber-crime complaint is https://cyber crime.gov.in/Accept.aspx[3], a Government of India initiative that caters to complaints pertaining to online Child Pornography (CP), Child Sexual Abuse Material (CSAM), or sexually explicit content such as Rape/Gang Rape (CP/RGR) content, as well as other cyber-crimes like social media crimes, online financial frauds, ransomware, hacking, cryptocurrency crimes, The portal also allows users to make an anonymous complaint regarding Child Pornography (CP) or sexually graphic content like Rape/Gang Rape (RGR) content. To report a cyber-crime online, follow the procedures outlined below:

STEP 1: Go to   https://cybercrime.gov.in/

STEP 2: Click on 'Report other cyber crimes' on the menu.

STEP 3: Click on 'File a Complaint.

STEP 4: You can either report anonymously if you are a woman or child or click on "Report other Cyber Crimes."

STEP 5: Read the conditions and accept them.

STEP 6: Register your mobile number and fill in your name and State.

STEP 7: Fill in the relevant details about the offence.

Note: You can also report the offence anonymously. After reporting, you can track your report on the same website.

The continuous use of the internet, e-mail, social media, instant messaging, or other digital technologies to annoy, harass or threaten individuals is known as cyber stalking. There was no particular statute prohibiting it before to the February 2013 modification; currently it is covered under the Criminal Law Amendment Act of 2013, which added Section 354D to the Indian Penal Code, 1860, that defines what constitutes as "Stalking."

If a guy follows a woman and tries to contact her in order to develop a personal relationship, notwithstanding the lady's aversion to it, he is committed to stalking and can be prosecuted with it under Section 354(d). Stalking is also committed when a guy observes a woman's usage of the internet, e-mail, or any other kind of electronic communication.

The procedure for filing a complaint about Cyber Stalking is as follows:

1.      Submit a written complaint to the city's nearest cyber cell.

2.      Fill out an FIR form at your local police station. In the event that your complaint is not accepted, you can always take it to the municipal commissioner or court magistrate.

3.      You will be supplied with legal advice and support in order to help you file a case.

Cyberbullying is a form of bullying that occurs via the use of digital devices such as computers, laptops, smartphones, and tablets and results in humiliation. It also includes disseminating, transmitting, or spreading bad, rude, or misleading information about another person in order to humiliate them, a practice known as character assassination.

Most social media networks, such as Facebook, WhatsApp, Instagram, Twitter, and others, have explicit reporting and anti-bullying policies. These platforms may be able to assist you in getting the objectionable content removed. You may report the cybercrime on cybercrime.gov.in, following the steps mentioned above. Furthermore, if you are a woman or child that has been a victim of cyberbullying, you may report cyberbullying in India by sending a detailed complaint to complaint-mwcd@gov.in. You may also file a complaint with your local cyber cell.

If the cyber cell refuses to submit or accept your cyber complaint, you can make a direct complaint with the local Judicial Magistrate, noting that the complaint was not accepted under any/certain conditions.

The increase of cyber-crime has resulted in the most vulnerable members of society, namely women and children, being targeted. Cyberstalking, pornography, morphing, online harassment, trolling and bullying, threat and intimidation, and e-mail spoofing are the most common and often reported types of cyber-crimes against women. Cybercrime against children includes the distribution of paedophilic videos/messages, child pornography, and other forms of child pornography. The level of depravity has reached a point where rapes and child pornography are among the top searches for a porn site.

The procedure for filing a complaint online, i.e., the National Cyber Crime Reporting Portal, allows for the registration of cybercrime under two distinct categories: (1) Cybercrime against women and children; and (2) Other cybercrime. Additionally, it enables anonymous reporting of Child Pornography, Child Sexual Abuse Material, and Sexually Explicit Content (Rape/Gang Rape) by the victim/complainant. Additionally, the "Report and Track" option enables the complainant to monitor the progress of his or her complaint. The complainant is needed to provide information about the event that occurred, the suspect of the crime committed, and the complainant's identity (save for the "Report Anonymously" option). Additionally, the complainant receives a copy of the complaint that was submitted on the site. After a complaint is successfully registered, a PDF of the complaint is created and may be downloaded from the site. If the victim does not have access to the internet, they can file an FIR at their local police station.

With an estimated cost of Rs. 223.198 crores (approx.), the Ministry of Home Affairs launched the Cyber Crime Prevention against Women and Children (CCWC) scheme to effectively tackle cyber-crimes against women and children in the country and formulated-

1.      The unit for reporting cyber-crime online,

2.      Unit of Forensic Science,

3.      Unit for Capacity Building,

4.      Units of Research and Development and

5.      Unit for raising awareness.

Making a written complaint to the cybercrime cell has proven to be the most acceptable method of reporting the crime, as some individuals still cannot pay internet costs or lack the necessary information. A cybercrime victim can register a written complaint with the nearest cyber-crime cell or any other cyber-crime cell in India. The written complaint must be submitted to the Cybercrime Cell's Head and include the following details about the victim or the person filing the complaint: Name, phone number, and mailing address

The type of cybercrime perpetrated against the victim determines what further documents must be included in the complaint. It is required to include these documents in both offline and online complaints.

Cybercrime, which includes phishing, identity theft, and fraud, has risen dramatically in the last year. However, the present laws do not adequately or comprehensively address it. Consolidation of cybercrime infiltration is also anticipated. This highlights the need of developing more effective and deterrent regulatory frameworks and strict rules to combat cybercrime. The passage and implementation of the Personal Data Protection Bill, 2019, was a significant cyber law development in India for 2021. India has hitherto lacked a distinct data protection legislation. In December 2019, the government introduced the Personal Data Protection Bill 2019 in Parliament. By 2020, the aforementioned Bill would have been actively considered by a Joint Parliamentary Committee. Apart from enhancing proper protection for personal data, enacting the personal data privacy legislation would boost the Indian information technology ecosystem.

*****

Every year on January 30, Martyrs' Day, also known as Shaheed Diwas, is observed across the country. The day commemorates Mahatma Gandhi's death anniversary.

On this day, Indians remember the slain freedom fighters who gave their lives in the fight for the country's independence. Across the country, various events are being held to pay tribute to the fallen.

As is customary, the Centre has directed all state governments and union ministries to observe two minutes of silence at 11 a.m. on the day in honor of martyred independence heroes.

This year marks the 74th death anniversary of Mohandas Karamchand Gandhi, also known as Mahatma Gandhi. The day is observed to commemorate Mahatma Gandhi's contributions to India's independence struggle.

Bapu led numerous freedom movements and was a staunch supporter of nonviolence. Nathuram Godse assassinated The Father of the Nation during his evening prayers in the Birla House in 1948. Godse blamed Gandhi Ji for the partition of India and Pakistan, which resulted in the deaths of thousands of people.

On Martyrs Day, the country's top leaders, including the President, Prime Minister, and Defense Minister, gather at New Delhi's Rajghat to pay tribute to Gandhi Ji. The service chiefs of the three armed forces join them in laying floral wreaths at his memorial.

On March 23, Martyrs' Day is also observed to pay tribute to freedom fighters Bhagat Singh, Shivaram Rajguru, and Sukhdev Thapar. The British hung these three brave revolutionaries on this day in 1931. In 1928, the trio was hanged for assassinating British officer John Saunders. Their storey of sacrifice became an inspiration to millions of Indians.

Every year on January 30 and March 23, India commemorates two Martyr's Days or Shaheed Diwas to honor the sacrifices made by Mahatma Gandhi, Bhagat Singh, Rajguru, Sukhdev, and countless other brave Indian freedom fighters who fought for India's independence, glory, and welfare. Martyr's Day is observed by India and 15 other countries around the world to honor courageous champions.

Mahatma Gandhi's contribution to the nation and its independence is well known. He was a great freedom fighter who taught the lesson of nonviolence and worked to restore the nation's unity, which had been shattered by the British. After India's independence in 1947, Bapu stepped away from politics and began working for people's harmony, peace, and brotherhood.

On January 30, 1948, during evening prayers, the 'Father of the Nation' was assassinated at Gandhi Smriti in the Birla House. On January 30, Mahatma Gandhi was martyred, and the Government of India declared the day Shaheed Diwas, or Martyrs' Day.

Gandhi is the personification of nonviolence. Many world leaders look up to him as an inspiration. Gandhi is revered by many people, including Martin Luther King Jr., the leader of the African-American civil rights movement, Nelson Mandela, the great leader of the South African people, the Dalai Lama, and Albert Einstein.

Gandhi's philosophy is founded on three tenets: nonviolence, the struggle for truth (satyagraha), and individual and political liberty (swaraj). In his fight for peace, he sought guidance from Buddha's and the Prophet Mohammed's teachings. Gandhi believed that pure faith could bring people of different faiths together. "I can see that even in the midst of death, life continues." Truth endures in the face of untruth. Light survives in the midst of darkness. As a result, I conclude that God is life, truth, and light.

Earlier this year, the Central Government ordered that all state governments and union ministries observe two minutes of silence on January 30 in honor of martyred freedom fighters. Millions of Indians were inspired by the sacrifice of the trio of heroes. As a result, March 23 was designated as Shaheed Diwas.

In Mahatma Gandhi's memory, the 30th of January is celebrated as Shaheed Diwas or Martyr's Day, and the 23rd of March is celebrated as Martyr's Day to remember the sacrifice of three extraordinary freedom fighters of India. The British hanged three heroes of our nation, Bhagat Singh, Shivaram Rajguru, and Sukhdev Thapar, on March 23rd.

Without a doubt, they also gave their lives for the welfare of our country, even if they did not follow Mahatma Gandhi's path. They are a source of inspiration for India's youth. They came forward at such a young age, and they fought bravely for independence. To honor these three revolutionaries, Martyr's Day is observed on March 23rd.

Mahatma Gandhi was a pivotal figure in the Indian independence movement. His two most important guiding principles were "Satya," or truth, and "Ahimsa," or nonviolence. Gandhi secured the country's freedom with these two principles and the assistance of several other freedom fighters such as Vallabh Bhai Patel, Subhas Chandra Bose, Lala Lajpat Rai, and Jawaharlal Nehru.

The term Panchayati Raj in India signifies the system of local self-government. It is entrusted with rural development. It was constitutionalized through the 73rd Constitutional Amendment Act of 1992. The Panchayati system is not purely a post-independence concept. The dominant political institution in rural India has been the village panchayat for centuries. In ancient India, panchayats were usually elected councils with executive and judicial powers. Foreign domination, especially Mughal and British, and the natural and forced socio-economic changes had undermined the importance of the village panchayats. In the pre[1]independence period, however, the panchayats were instruments for the dominance of the upper castes over the rest of the village which furthered the divide based on either the socio-economic status or the caste hierarchy. The evolution of the Panchayati Raj System, however, after the attainment of independence after the drafting of the constitution. In Article 40 the Constitution of India it is stated that “The state shall take steps to organize village panchayats that endow them with such powers and authority as may be necessary to enable them to function as units of self-government.”

 There were number of committees appointed by the government of India to study the implementation of self-government at the rural level and also recommend steps in achieving this goal. The committees appointed are- Balwant Rai Mehta Committee (1957)- Committee was set up for monitoring the work of the community development programme of 1952 and the National Extension Service of 1953 and also suggest steps to improvise their work. The committee recommended the establishment of democratic decentralization, which ultimately came to be known as Panchayati Raj. It also recommended three tier system at village, block and district level, Ashok Mehta Committee (1977)- Committee 2 submitted their recommendations included two tier system of panchayat, regular social audit, representation of political parties, regular elections, reservation to SCs/STs in panchayat, G V K Rao Committee (1985)- Committee first time recommended for the constitutional status of PRIs and L M Singhvi Committee (1986)- Nyay Panchayats should be established for a group of villages, enhancing the financial resources of Panchayats, separate judicial tribunal should be established in each state to adjudicate on the disputes regarding the elections and other aspects of panchayats. And then 73rd Constitutional Amendment Act, 1992 which is also considered as new system of Panchayati Raj. 73rd Constitution Amendment Bill was introduced in Lok Sabha in September, 1991. The bill was passed by Lok Sabha on 22nd December, 1992 and by Rajya Sabha on 23rd December, 1992. It received the Presidential assent on 20th April, 1992 and came into force on 24th April, 1993. The 73rd Constitutional Amendment made radical provisions in Article 243 to 243(o) in part IX of the constitution. The act also added Eleventh Schedule in the constitution, which contains 29 subjects assigned to panchayats. Specifically, Article 243(G) of the Constitution of India intended to empower the Gram Panchayats by enabling the State Government to devolve powers and authority in respect of all 29 subjects stated under Eleventh Schedule for local planning and implementation of schemes. For e.g. PRIs have been playing a significant role in implementation of Mahatma Gandhi National Rural Employment Guarantee, since its launch in 2006. MGNREGA one of the largest employments generating schemes which provides alternative employment to the people in rural areas through providing guaranteed employment of 100 days to each rural household. The programme has 261 permissible works out of which around 164 types of works are relating to agriculture and allied activities including water conservation. The thrust of government in creation of individual assets on water conservation and irrigation which would boost the agriculture sector. For dealing with situation arising from COVID-19 spread, the permissible works under MGNREGA had been enhanced to 262 numbers by adding unskilled 3 wage component of 230 person-days for construction of commonly sanitary complexes in convergence with Swachh Bharat Mission. PRIs are primarily responsible for planning, implementation and monitoring of the works that are undertaken.

PRIs were established as a three-tier structure based on direct elections at all three tiers. Which are- gram panchayat, panchayat samiti and zila parishad. Major function of PRIs includes preparing plans for economic development and social justice.

Gram Panchayat- Civic functions relating to sanitation, cleaning of public roads, public toilets, supply of drinking water, public wells, primary health care and education, etc. are the major functions of village panchayats. For e.g. Role of PRIs is to implement Jal Jeevan Mission, a flagship programme launched by the PM Shri Narendra Modi in 2019, aims to provide all rural household with tap water supply in adequate quantity and of prescribed quality by 2024. The amin aim is to provide functional household tap connections to every household of the country. During the current fiscal (2019-2020), Rs. 8050 crores have been made available to the states for implementation of JJM by the Central Government. The role gram panchayats have been to identify beneficiaries under the Pradhan Mantri Awas Yojana is also a flagship scheme of the government. The scheme provides assistance to BPL families who are either houseless or having inadequate housing facilities for constructing a safe and durable shelter.

Panchayat Samiti- It is a second tier of the Panchayati Raj is Panchayati Samiti. It bridges the link between Gram Panchayat and Zila Parishad. In Panchayat Samiti members are directly elected. Sarpanchs of Gram Panchayats are ex[1]officio members of Panchayati Samiti.

Zila Parishad- It is the uppermost tier of the PRIs. This institution has directly elected members. Chairpersons of panchayat samitis are ex-officio members of 4 zila parishad. Members of Parliaments, legislative assemblies and councils belonging to the districts are also nominated members of zila parishads. It also prepares district plans and integrates samiti plans for submission to the State Government. Another critical aspect of 73rd Constitutional Amendment was the insertion of a clause under Article 280 (3) (bb) of the constitution that the Union Finance Commission would recommend measures to supplementing the resources of the Panchayats in the state on the basis of the recommendation of Finance Commission of the state.

After getting Constitutional status in 1992, PRIs have played a vital role in the development of the villages. Constitutional recognition established a cemented base for PRIs.

MAYANK

(GGSIPU)