Tuesday, January 29, 2019

Understanding Form M and N , Rera


DIFFERENCE BETWEEN FORM M & N RERA…

Edit"Difference Between Form M & N Rera…"
Rera a tribunal with powers to handle the increasing the litigation related to the buyer as well as Consumer in all forms .
The act saw it’s movement from the normal course of filing consumer act 1989 and Civil Procedure court to one common forum for all similar litigations for 2 reasons :-
1) Reduce the burden of litigation
2) Save the interest of customer
3) Regularise builder and hold them liable .
The act also provides provision stating that the order of the Tribunal shall be treated as Decree , hence making it appelable in the Appelate Court and Challengable in the High Court . Which also means there by that for this purpose the power of a District court has been sanctioned to the officer as well as bench of the Rera Tribunal.
The government has provided consumers with a relief under 3 Forms which are to be filled for various purposes so being Form L – M.
The forms A-K are for providing or taking information in the prescribed format for the builder/developer/developer who has to register himself / itself under section 4 of the Rera Act.
The Form L is for the purpose of Appeal .
Form N is to the Adjudicating Officer and derives the power under section 31 read with section 71 of the act , while the same section 31 also empowers the customer to file their griveance with the Authority under Form M to the Regulatory Authority
Section 31 states
Filing of complaints with the Authrity orthe adjudicating officer
  1. Any aggrieved person may file a complaint with the Authority or the adjudicating officer, as the case may be, for any violation or contravention of the provision of this Act or the Rules and Regulations made thereunder against any promoter allottee or real estate agent as the case may be.
    Explanation – For the purpose of this sub-section “person” shall include the association of allottes or any voluntary consumer association registered under the law for the time being in force.
  2. The form, manner and fees for filing complaint under sub-section (1) shall be such as may be specified by regulations.
    While Section 71 states
    Power to adjudicate
    1. For the purpose of adjudging compensation under sections 12, 14 and section 16, the Authority shall appoint in consultation with appropriate Government one or more judicial officer as deemed necessary, who is or has been a District Judge to be an adjudicating officer for holding an inquiry in the prescribed manner, after giving any person concerned a reasonable opportunity of behing heard:
      Provided that any person whose complaint in respect of matters covered under section 12, 14, 18, and section 19 is pending before the Consumer Disputes Redressal Forum or the Consumer Disputes Redressal Commission or the National Consumer Redressal Commission, established under section 9 of the Consumer Protectoin Act, 1986, on or before the commencement of this Act he may, with the permission of such Forum or Commission, as the ase may be, withdraw the complaint pending before it and file an applicadtion before the adjudicating officer under this Act.
    2. The application for adjudging compensation under sub-section ( 1 ), shall be dealt with by the adjudicating officer as expeditiously as possible and dispose of the same within a period of sixty days from the date of receipt of such application:
      Provided that where any such application could not be disposed of within the said period of sixty days, the adjudicating officer shall record his reasons in writing for not disposing of the application within that period
    3. While holding an inquiry, the adjudicating officer shall have power to summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document which in the opinion of the adjudicating officer, may be useful for or relevant to the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person has failed to comply with the provisions of any of the sections specified in sub-section ( 1 ), he may direct to pay such compensation or interest, as the case may be, as he thinks fit in accordance with the provisions of any of those sections.
      Hence Forth Filing of Form N shall consist of Compensation but as otherwise Form M shall be restricted to the Defects only.
Posted by at No comments:

Wednesday, January 23, 2019

Court Marriage a simple way to move on

 A wedding or marriage signifies the coming together of not only the couple, but also their families.

 It is governed under the Special Marriage Act keeping it away from any sort of caste , Creed or religion .
The conventional form of marriage was binding towards the laws of the respective religion of either of the parties religion . But the Special Marriage Act is by itself enuff to suffice the need.

Benefits of Court Marriage

  • valid document for official reasons
  • document which confirms the couple as married
  • It can help make the VISA process easier if your spouse is outside the country
  • budget friendly
  • saves time and is a quick procedure
Procedure of Court Marriage:
Filing of notice – The couple has to file a notice with the Marriage Registrar of the district where either of the parties has resided for at least 30 days, available at the office of the Registrar.
The notice has to be attached with a proof of age and residence of both the parties with application fees.
Publication of notice- The notice of marriage is published by the Registrar for purpose of inviting objections from general public.
It is published at any conspicuous place or at the office of the Registrar.
Objection to marriage- If any objection is received, the Registrar shall hear the matter and examine the validity of objection as per the law.
The matter has to be resolved within 30 days. If the Registrar holds that the objection is valid, then the marriage will not be solemnised.
The parties have the right to file an appeal against the same within 30 days in a district court of that area.
Solemnization - Upon receiving no objection after the completion of 30 days from the date of notice, the marriage may be solemnized at the specified Marriage Office in the presence of 3 witnesses.
The couple shall be obliged to submit a declaration stating that they conform to all the conditions of court marriage.
Issue of certificate- The Registrar prepares and signs a Marriage Certificate declaring the time, place and date of marriage along with the particulars of the parties, thereby validating the marriage and making it legally binding on both the parties.
Posted by at No comments:

Friday, January 18, 2019

Intermediary Services Under GST Act


POSTED ON BY SAKSHAM ARORA

Intermediary Services Under GST Act

It has recently been observed that many companies that make it to our country for the purpose of employment or open up their services may it be a basic BPO or LPO or any other services which have their head operations in another Place but the subsidiary working on behalf takes in India have been hugely targeted.
It is sad that where Chandigarh a Land of Service Class market surrounded by Zirakpur and Mohali are striving hard to get such big players , Chandigarh with no mind of its own bestows the dignity of order with notices to such firms.
Section 2(13) of the IGST act, 2017, “Intermediary” means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.
The following aspects need to be noted:
  1. An intermediary arranges or facilitates supply of goods or services or both, or securities between two more persons. For e.g.: Travel Agent
  2. Two supplies are generally involved:
  • Supply between the principal and the third party; and
  • Supply of his own service to his principal – generally for a fee or commission;
  1. An intermediary cannot alter the nature or value of supply, which he facilitates on behalf of his principal;
  2. The consideration for an intermediary’s supply is separately identifiable from the main supply that he is arranging and is in the nature of fee or commission charged by him;
  3. The test of agency must be satisfied between the principal and the agent i.e. the intermediary.
When the definition says it’s in bare language it’s hard to state that even then notices by the UT department have been prevailing calling such services as Exports.
While for exports any such company falling in the category of intermediary can’t lie under the end category of export and be fraudulently taxed .
If such cases increase on the fate of this town shall never change making industries shift and unemployment rampant .
The GST Act clubs all intermediaries as ‘agents’ who carries on the business of supply or receipt of goods and/or services on behalf of another and clubs these entities together with commission agents, brokers, etc.
Section 13 (8) of the IGST Act states that –
The place of supply of the following services shall be the location of the supplier of services, namely :
(a) Services that are supplied by a banking company or a financial institution or a nonbanking financial company to its account holders;
(b) Intermediary services;
(c) Services that consist of hiring of the means of transport up to a period of one month. Such means of transport includes yachts but excludes aircrafts and vessels.
Hence on the basis of above the provisions of section 13 (8)(b) it is pretty clear the place of supply of the intermediary service would be location of the supplier of services.
In order to classify as ‘export of service’, as per section 2(6) of the Integrated Goods and Service Tax Act, 2017, one of the crucial condition as contained under sub-clause (iii) requires that the place of supply of service should be outside India.
For any further quarry and resolutions for such problems feel free to connect

Leave a Reply

Logged in as Saksham Arora. Log out?
 
Posted by at No comments:
Subscribe to: Posts (Atom)